内容摘要：

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。

关键词：分税制　地方税　税收立法权

abstract：issues and contradictions exist in the division of legislative power of tax between central and local governments.this article suggests that we should draw lessons from both historical and foreign practices, distinguish different kinds of local taxes and transfer partial legislative power to a lower level of government so as to solve these issues, improve tax legisla-tion systems, perfect tax sharing system and the overall fiscal system.

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