1994年我国实行的国家、地方两级分税制改革,存在中央税收立法权过于集中,税率、税目设置僵硬,税收管辖划分不明等问题。基于税权划分理论和国际惯例,完善我国税权划分制度需要中央和地方合理的分配税收立法权和征管权,并探索类似司法管辖制度的税收管辖制度。而实现上述改革的核心在于修订完善目前的税权法律制度。 In 1994, the reform of the tax-sharing system at the national and local levels in China led to the over-concentration of legislative power in the central government, stiff tax rates and tax items, and unclear tax administration. Based on tax demarcation theory and international practice, it is necessary for the central and local governments to rationally allocate the tax legislative power and tax collection and management right and improve the tax jurisdiction system of similar jurisdictions. The core of realizing the above reform lies in revising and improving the current tax law system.