本文认为,税收执法权的划分,应改变国税、地税两套征税主体对同一税种交叉征管的现状,完全按中央税、共享税、地方税确定征管执法权。为适应现实情况,也可考虑把共享税中的个人所得税完全划归地税系统征管。国家税务局与地方税务局可协商相互代征、代管属于对方征管的税种,并进行各种形式的税收合作,提高工作效率。 This article argues that the division of tax law enforcement power should change the status quo of the cross-tax collection and administration of the two tax collectors of the national tax and local tax, and determine the right of collecting and enforcing the law completely according to the central tax, the shared tax and the local tax. In order to adapt to the actual situation, we may also consider that the personal income tax in the shared tax should be completely assigned to the tax collection system. The State Administration of Taxation and the local taxation bureau may negotiate with each other on behalf of each other to take charge of the taxes collected and levied by each other and carry out various forms of tax cooperation so as to enhance work efficiency.