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地方税税权划分是一国税收制度的重要组成部分，也是我国当前和下一步完善地方税体系、推进国家税制创新需要着力解决的一个重大问题。本文拟从理论和实践的结合上，并借鉴国际经验，就我国地方税税权划分的若干政策理论问题进行深入探讨，进而提出在中央与地方之间合理划分地
The division of local tax revenue is an important part of the tax system in a country. It is also a major issue that needs to be solved urgently in our country to improve the local tax system now and in the next step and to promote the innovation of the national tax system. Based on the combination of theory and practice, this article draws lessons from international experience and discusses in depth the policy issues concerning the division of local taxation and taxation in our country.