当前中央和地方税收立法权划分中存在一些问题和矛盾。要化解这些矛盾、解决这些问题,需要在借鉴历史和国外经验的基础上,区别不同的地方税税种,分层次、有限度、可控制地下放部分税收立法权,完善税收立法体制,健全分税制财政管理体制以至整个财税体制。 At present, there are some problems and contradictions in the division of tax legislative power between the central and local governments. To resolve these contradictions and solve these problems, it is necessary to distinguish between different local tax types on the basis of using history and foreign experience for reference. We should decentralize some tax legislative powers in a hierarchical, limited and controlled manner, perfect the tax legislative system, and improve the fiscal management of the tax-sharing system System and the entire tax system.