1·制定统一的税收基本法,保障地方享有适当的税权。完善我国各级政府税权的关键是构建以《税收基本法》为核心的税法体系。在税收立法权的划分上坚持税收法定主义原则,即中央、地方税收的立法权、管理权、收入规模、税种量限以及管理体制等必须以法的形式确定下来,防止朝令夕 1. Formulate a unified basic tax law to ensure that localities have proper tax rights. The key to perfecting the tax rights of all levels of government in our country is to construct the tax law system with the “Tax Basic Law” as the core. On the division of tax legislative power, we should adhere to the principle of tax statutoryism, that is, the legislative power, the management power, the scale of income, the tax volume limit, and the management system of central and local tax revenue must be determined in the form of law to prevent the infraction