一、国外外情况从世界各国税权划分的实践来看,可以分为三种类型:一是地方分权型,指各项税权分别由中央和地方行使,互不交叉和干扰,税权在各级中央与地方的分布较为分散,如美国。二是中央集权型,指各项税权高度集中于中央,地方只有很小的税权,如法国。三是适度分权型,这种税权划分模式综合了前两种类型的特点,如日本。 First, the situation abroad Foreign countries in the world from the practice of tax division of power point of view, can be divided into three types: First, the decentralization of the type refers to the various central and local tax powers were exercised without mutual interference and tax rights At all levels, the distribution of central and local governments is relatively scattered, such as the United States. The second is centralization, which means that the various tax powers are highly concentrated in the central government, and localities have only a small tax right, such as France. Third, moderation decentralization, this tax division mode combines the characteristics of the first two types, such as Japan.