税权划分是理顺政府间税收关系的关键,研究政府间税收关系应以研究税权划分为重点。本文对税权划分的逻辑体系进行了深入研究,在分析税收立法权、税收征管权和税收收入归属权现状的基础上,从共享税改革和地方税体系建设两个方面提出了优化中央与地方政府间税收关系的建议。 The division of tax power is the key to rationalize the tax relations among governments. The study on tax relations among governments should be focused on the study of tax rights. Based on the analysis of the status quo of tax legislative power, tax collection right and the ownership of tax revenue, this paper proposes to optimize the central and local governments from two aspects: the reform of shared tax and the construction of local tax system Suggestion on the relationship between taxation.