税收管理权是衡量一级财政自主程度的重要参考。财政管理体制的核心问题是 财权问题，而财权问题的基础又是税收管理权问题。税收管理权包括税收的立 法权，开征停征权、税目、税率的调整权和税法的解释权等内容。我国目前实行 的分税制是不完全的分税制，在税种划分、税权划分、征管范围的划分等方面存 在不少的缺陷和问题，而税收管理权划分不合理的问题，则是分税制体制中的一 个重要问题。 Tax administration is an important reference to measure the level of financial autonomy. The core issue of the financial management system is the issue of property rights, and the foundation of property rights issues is the issue of tax administration. Tax administration includes the legislative power of taxation, the right to impose the right of tax suspension, the adjustment of tax items and tax rates, and the power of interpretation of tax laws. The tax-sharing system practiced in our country is an incomplete tax-sharing system. There are many deficiencies and problems in the tax classification, the division of tax rights and the scope of tax collection and administration. However, the problem of irrational division of revenue management right is one of the tax-sharing system important question.