本文从课税成本(效率成本、管理成本和遵从成本)的视角,分析了在国家财政收入主要来自税收的情况下地方政府的税收立法权、收益权和征收管理权的限度,比较了国际上不同税权配置模式的课税成本,提出中国地方税权配置的目标模式应当是在尽量降低课税成本的前提下对税收立法权、收益权和征收管理权进行优化组合,以构建财权与事权相匹配的分税制体系。 From the perspective of taxable cost (efficiency cost, management cost and compliance cost), this paper analyzes the limits of tax legislative power, profit-making right and management power of the tax collection of the local government under the condition that the national fiscal revenue mainly comes from the tax revenue. According to the taxable cost of different modes of tax allocation, this paper proposes that the target mode of local tax allocation in China should be to optimize the combination of tax legislative power, profit-gaining power and collection management power under the premise of minimizing the taxable cost, Matching tax system.