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我国目前实行的分税制，是不完全的分税制。在税种划分、税权划分、征管范围的划分等方面存在不少的缺陷和问题。而税收管理极限划分不合理的问题，则是分税制体制中一个深层次的矛盾，我国税收管理权限划分的现状存在的问题概括起来主要有三个方面：（一）财权与事权脱节财权
The current tax-sharing system in our country is an incomplete tax-sharing system. There are many shortcomings and problems in the division of tax categories, the division of tax rights and the scope of collection and administration. However, the problem of irrational division of tax administration limits is a deep-seated contradiction in the tax-sharing system. There are mainly three problems in the status quo of the division of tax administration authority in our country: (1)