一、我国税收立法权限划分的现状改革开放以来,我国在税收立法和税收政策制定方面一直强调坚持税权集中、税法统一,我国税收立法权限呈现出高度集中性的特征。从总体上看,税收立法权高度集中于中央,在一定程度上体现了高度集中、中央统揽全局的合理要求,对保证国家税收政策的权威性和税制体系的统一性,起到了一定的积极作用。但中央与地方税收管理权限失衡,由此 First, since the reform and opening up, China’s tax legislation and tax policy has always stressed the focus on tax revenue, tax law unification, China’s tax legislative authority showed a highly concentrated characteristics. Generally speaking, the legislative power of taxation is highly centralized in the central government, to a certain extent, it reflects the highly concentrated and reasonable request of the central government to control the overall situation and has played a certain positive role in ensuring the authority of the national taxation policy and the uniformity of the taxation system effect. However, the central and local tax administration authority imbalance, thus