如何妥善处理中央与地方的税权关系是世界各国(尤其是大国)普遍面临的重要课题,也是任何实行层级制管理的国家都面临的一项长期任务。我国中央与地方关系包括经济关系、政治关系、法律关系和利益关系等,其经济关系中的科学税权关系是本文探讨的重要问题。 How to properly handle the tax-power relationship between the central government and local governments is an important issue that is commonly faced by all countries in the world, especially big powers. It is also a long-term task for any country that implements hierarchical management. The relationship between the central government and the local government in our country includes economic relations, political relations, legal relations and interest relations. The scientific tax-power relations in the economic relations are the important issues discussed in this article.