一、税权划分的国际比较1.以美国为代表的分权模式。美国是联邦制国家,实行“分别立法,分别征管,互不干扰,财源共享”为特征的税收管理体制。美国联邦、州和地方各有自己的税收管理机构。中央以联邦的国内收入局(IRS)为主,全国分为7个区,负责联邦税收法律的执行;州和地方政府主 First, the international division of tax rights 1. The decentralized model represented by the United States. The United States is a federal state and implements a tax administration system characterized by “separate legislation, collection and management, mutual non-interference and sharing of resources and resources.” The United States federal, state and local governments each have its own tax administration. Central to the federal Internal Revenue Service (IRS) based, the country is divided into seven districts, responsible for the implementation of federal tax laws; state and local government