一部税收征收管理法，主要应 解决什么问题？是解决税收立法权的划分问题？还是解决税务机关与纳税人之间的权利、义务关系问题？抑或是解决税务机关的内部管理问题？这是制定税收征收管理法首先必须解决的问题，也是评价一部税收征收管理法首先应当涉及的问题。完整地说，整个 A tax collection management law, what should be the main problem? Is to solve the tax division of legislative power? Or to solve the tax authorities and taxpayers between the rights and obligations? Or to solve the internal management of the tax authorities? This is the first issue that must be solved when formulating the tax collection and management law and also the first issue that should be covered when evaluating a tax collection and management law. Completely speaking, the whole