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合理划分税收管理权限的设想自贡市财政局税政科税收管理体制是规定国家各级政权税收管理权限的制度，是国家财政管理体制的重要组成部分。我国现行的统一税法、集中税权的税收管理体制，基本符合市场经济“公平税负”的原则，但随着分税制财政体制的确定，在形成了中央与...
The idea of a reasonable division of tax administration authority Zigong City Department of Finance taxation tax management system is the regulation of tax authority at all levels of state regulatory system is an important part of the state financial management system. The current unified tax law in our country and the centralized tax revenue tax management system are basically in conformity with the principle of “fair tax burden” in the market economy, but with the establishment of the fiscal system of the tax-sharing system,