税权,作为一种公共权力,是指国家的税收管辖权,即国家在税收领域所拥有和行使的权力,它是国家主权在税收领域的表现。税权从其内容上看,应涵盖以下三个方面:(1)税收立法权;(2)税收执法权;(3)税收司法权。 税权从结构上可以从纵向和横向两个层面来划分,从纵向关系看,税权是指中央与地方各级政府代表国家向居民或纳税单位行使的税收管辖权。 As a kind of public power, tax rights refer to the tax jurisdiction of the state, that is, the power that the state owns and exercises in the tax field. It is the performance of state sovereignty in the tax field. In terms of its contents, the tax right should cover the following three aspects: (1) tax legislative power; (2) tax law enforcement power; (3) tax judicial power. From the perspective of structure, tax rights can be divided vertically and horizontally. From a vertical perspective, tax rights refer to the tax jurisdiction exercised by the central and local governments on behalf of the state to residents or taxpayers.