税收地域管理是指哪些税务管理相对人或涉税事宜应由哪个税务机关进行管理的权限划分，以此来确定税务机关在地域范畴上执行税法的分工和权限。税收地域管理划分的好与坏，直接影响着税收征管质量，也对调动各级地税机关的工作积极性发挥着重大作用。 一、税收地域管理的现状 Tax territorial management refers to the relative taxpayers or tax-related matters which should be administered by the tax authorities, in order to determine the tax authorities in the implementation of the tax area of ​​the division of labor and authority. Tax division and management of good and bad territories, a direct impact on the quality of tax collection and management, but also mobilize the enthusiasm of local government agencies at all levels to play a major role. First, the status quo tax management