【中文版】

国地税不合并的原因主要有以下几点：

首先，国地税合并涉及到两个不同的税务系统，其管理方式、征管流程、税收政策等方面都存在较大差异，如果强行合并，可能会带来很多管理上的问题。

其次，国地税合并可能会导致一些地方政府的财政收入减少，因为地税是地方财政收入的重要来源之一。如果国地税合并，中央政府可能会通过税收政策来统一管理地方财政，从而影响到地方政府的财政自主权。

此外，国地税合并还需要考虑到税务人员的安置问题。如果合并后，原有的国税和地税人员无法得到合理的安置，可能会引发一些社会问题。

最后，国地税合并也需要考虑到税收征管的效率问题。虽然合并后可以减少一些重复的税务部门和人员，但是征管流程也可能会变得更加繁琐，从而影响到税收征管的效率。

因此，国地税不合并的原因是多方面的，需要考虑到管理、财政、人员安置和税收征管等多个方面的问题。虽然国地税合并可以带来一些好处，但是在实际操作中还需要充分考虑各种因素，谨慎推进。

【英文版】

There are several reasons why the State Tax and Local Tax agencies do not merge:

Firstly, the State Tax and Local Tax agencies are two different tax systems, and there are significant differences in management methods, tax collection processes, tax policies, etc. If they are forced to merge, it may bring many management problems.

Secondly, the merger of the State Tax and Local Tax agencies may result in a decrease in the financial income of some local governments, because local tax is an important source of local fiscal revenue. If the State Tax and Local Tax agencies merge, the central government may unify the management of local finances through tax policies, thus affecting the financial autonomy of local governments.

Thirdly, the merger of the State Tax and Local Tax agencies also needs to consider the placement of tax officials. If after the merger, the original State Tax and Local Tax officials cannot be reasonably placed, it may cause some social problems.

Finally, the merger of the State Tax and Local Tax agencies also needs to consider the efficiency of tax collection and management. Although merging can reduce some duplicate tax departments and personnel, the tax collection process may also become more cumbersome, thus affecting the efficiency of tax collection and management.

Therefore, there are many reasons why the State Tax and Local Tax agencies do not merge. It needs to take into account various factors such as management, finance, personnel placement, and tax collection efficiency. Although merging can bring some benefits, it still needs to be implemented cautiously in practice.