合理划分税收管理权限的探讨韩翔宇税收管理权限就是指建立税收制度和执行税收制度的权限，是税收管理体制的核心内容，主要包括税收立法权、税法颁布权、税种开征和停征权、税目税率调整权以及加税、减税免税权。税收管理权的划分，直接关系我国目前分税制运行状态，关系... A reasonable division of tax administration authority Han Xiang-yu Tax administration authority refers to the establishment of the tax system and the implementation of the tax system authority, is the core content of the tax administration system, including tax legislative power, the enactment of the tax law, the tax levy and stop the right of tax, tax rate Adjustment of power and tax increases, tax relief. The division of tax administration rights has a direct bearing on the current state of tax-sharing system in our country and the relationship between ...