一、税收管理体制内涵的界定税收管理体制是在各级国家机构之间划分税权的制度。所谓税权,是指税收的管辖权,其内容包括两个方面:一是国家与居民间的税权关系。对国家来说,要处理好权力与责任的关系,国家必须担负起提供满足居民公共需要的商品和服务 First, the definition of tax administration system Connotation Tax administration system is at all levels of state agencies to divide the tax system. The so-called tax rights, refers to the jurisdiction of the tax, which includes two aspects: First, the state and residents tax rights. For the state, to handle the relationship between power and responsibility, the state must assume the responsibility to provide goods and services that meet the public needs of residents