文章对我国税权划分的现状进行了分析,指出税收管理权限的划分应与各级政府的事权相适应,在对各国税权划分类型进行比较的基础上,借鉴国际经验,提出应进一步完善分税制财政管理体制,确保地方政府享有相对独立的税权,并提出了调整税权划分的具体构想。 The article analyzes the present situation of tax right division in our country and points out that the tax authority should be divided according to the power of government at all levels. On the basis of comparing the tax classification of different countries, we draw lessons from the international experience and propose that the tax sharing system should be further perfected Financial management system to ensure that local governments enjoy a relatively independent tax rights, and put forward the specific concept of tax adjustments.