一、税权的一般概述 所谓税权，是指国家就有关税收事项作出决定并使决定得以执行的权力。根据行使税权主体的不同，可以将税权划分为税收立法权、税收执法权和税收司法权。一般地说，政治体制不同，税权划分的情况也会有所不同，但总体上说，对税权所作的上述划分，基本上没有 First, a general overview of tax rights The so-called tax rights, refers to the state on the tax matters to make a decision and to make the decision to be implemented. According to the different subject of taxation, the tax right can be divided into tax legislative power, tax law enforcement power and tax judicial power. Generally speaking, the political system is different, the tax rights will be divided into different circumstances, but generally speaking, the tax division made by the above, there is basically no