多种税收管辖权并存必然导致国际重复征税。所以,目前国际上有些学者提出了采取单一税收管辖权以消除国际重复征税的做法。本文首先阐述了单一税收管辖权的提出,然后做了地域税收管辖权和居民税收管辖权的可行性比较,最后从公共产品理论的角度分析了行使单一地域税收管辖权的必然性。 The coexistence of a variety of tax jurisdictions will inevitably lead to international double taxation. Therefore, at present, some scholars in the world have proposed the practice of adopting a single tax jurisdiction to eliminate the international double taxation. This article firstly elaborates the proposition of single tax jurisdiction, then compares the feasibility of regional tax jurisdiction and resident tax jurisdiction, and finally analyzes the necessity of exercising single area tax jurisdiction from the perspective of public product theory.