税收管辖权是一国政府在征税方面拥有和行使的法律的和行政的权力。也就是一国政府有权决定对哪些人征税,征那些税和征多少税。由于有关国家确立征税权力往往具有不同的依据,税收管辖权可分为公民税收管辖权、居民税收管辖权和地域(或收入来源地)税收管辖权。为了对国际税收或国际税务关系有较为深刻的认识和在实际税收工作中正确处理这种关系,必须对税收管辖权存在状态有透彻的了解。税收管辖权具有并列、交叉、约束、规避、 Tax jurisdiction is the legal and administrative power that a government owns and exercises in tax collection. That is, a government has the power to decide which people to tax, tax and levy some taxes. Due to the different countries often have different bases for establishing the power of taxation, the tax jurisdiction can be divided into tax jurisdiction of citizens, resident tax jurisdiction and tax jurisdiction of geographical area (or source of income). In order to have a more profound understanding of international taxation or international tax relations and correctly handle such relations in the actual taxation work, a thorough understanding of the existence of tax jurisdiction must be made. Tax jurisdiction has the parallel, cross, restraint, circumvent,