税收管理体制是中央和地方政府之间划分税收管理权限和财力的规章制度,它是国家财政督理体制的重要组成部分。税收管理权限的划分是税收管理体制的核心内容,它决定中央和地方对税种的划分和税收收入的分配。中央和地方各级政府的税收收入是国家各级政权履行职责和行使权利的物质保证。所以,制定正确的税收管理体制,不仅有利于充分调动各级政府组织税收收入、管好税收的积极性,而且对国家的政治经济活动也具有十分重要的意义税收管理权限的划分税收管理权限包括税法的立法权、解释权、税种的开征和停征权、税目增减和税率的调留权,以及加税、减税、免税权等。各级政府税 The tax administration system is a system of rules and regulations that divides tax authority and financial resources between the central and local governments. It is an important part of the state financial regulatory system. The division of tax administration authority is the core content of the tax administration system, which determines the allocation of tax categories and taxes by the central and local governments. The tax revenue of the governments at all levels at the central and local levels is a material guarantee for the fulfillment of their duties and exercise of their rights by the regimes at all levels in the country. Therefore, to formulate the correct tax management system is not only conducive to fully mobilizing the enthusiasm of governments at all levels in organizing tax revenue and managing tax affairs, but also is of great significance to the political and economic activities of the country. Tax administration authority tax administration authority includes tax law The legislative power, the power of interpretation, the taxation of the tax collection and suspension of the right to change tax items and the transfer of tax rates, as well as tax increases, tax cuts, tax-free and so on. Government taxes at all levels