内容摘要：

长期以来，是否赋予地方独立的税权、赋予其多大的税权，一直是我国分税制改革中的一个重要问题。本文结合oecd在考察地方税权过程中提出的“税收自主权”概念，来分析我国的地方税权状况，并在此基础上探讨了我国下一步税权改革的具体方向。

关键词：oecd　　税权　　税收自主权

abstract：whether sub-central governments should have their own tax power, and, if yes, how much should they have is a crucial issue for tax sharing reforms in china. based on the conception of tax autonomy raised by oecd, this paper studies the present situation of taxing power of sub-central govern-ments in china, and puts forward some suggestions for future tax reforms.

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