税法通则应从法的高度界定中央与地方的税收权限,明确各自权利、义务,保护和调动各级政府治税理财和各方协税护税积极性。 The general tax law should define the tax authorities of the central and local governments from the height of the law, clarify their own respective rights and obligations, and protect and mobilize the governments at all levels of government tax management and taxation and taxation enthusiasm of all parties.