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。 For a long time, whether to give the local independent tax power and give it much tax power has always been an important issue in the tax-sharing system reform in our country. Based on the concept of “tax autonomy” proposed by OECD in the process of examining the local tax right, this paper analyzes the status of local tax right in our country and explores the specific direction of the next tax reform in our country.