中文摘要：

近二十年来．世界范围内公共机构的管理变革对国税机构的职能配置与组织模式产生了深刻影响。国家税务机构的自主权不断增强，职能继续扩大。关税、社保费和其他相关非税职能配置给国家税务机构的潮流在继续推进。同时。国家税务机构的组织模式也在不断演化，混合型或全能型的内部组织模式成为主流，针对重点税源纳税人（大企业、高净值个人）设立专门部门的做法得到推崇。另一方面，许多国家也通过在外部设立管理委员会等方式不断加强对国家税务机构的监管和指导。这些经验对我国国税机构的改革具有一定借鉴意义。

英文摘要：

Over the last two decades, there have been profound impacts of worldwide changes in the management of public sector on the roles and organization of national revenue bodies. The autonomy of national revenue bodies has been increased and the roles continue to expand. A trend towards integrating customs, social security contributions and other non-tax related roles within a national tax body continues to push forward. Meanwhile, the organizational model of national revenue bodies has also ew~lved considerably, the main stream of which is a mix or hybrid of functional, taxpayer segment and tax type criteria for internal structure. It is popular to create special divisions or units within tax bodies aiming at key taxpayers such as large enterprises and high net worth individuals. On the other hand, external management advisory boards or councils have been established ill many countries, which execute an oversight and guidance function. Such experience may be used as reference for the institutional and organizational reform of national revenue bodies in China.