中央与地方税收管理权限探讨蓬安县财政局税政股税收管理权限主要指税收立法权、征收权和管理权，具体地说，包括税法制定权、税收法规解释权、税收减免权、税收政策调整权。这三权在理论上的完全一致或对应，是划分税收管理权限的理想取向。下面从两个方面来谈如何合理划... Discussion on tax authority of central government and local government Peng’an County Department of Finance tax administration tax administration authority mainly refers to tax legislative authority, requisition authority and administrative authority, specifically, including tax law making power, tax law interpretation power, tax relief power, tax policy adjustment power . The complete agreement or correspondence of these three powers in theory is the ideal orientation for dividing tax administration authority. Here are two ways to talk about how to reasonably ...