1. 中国的税收管理体制
中国行使征税权的征税主体包括：各级税务机关、财政机关和海关。财政部和地方各级财政机关主要负责农业税和契税的征管，海关总署和地方各级海关负责关税，以及进口环节的增值税、消费 税和船舶吨税的征管。除此之外的其他大部分税收均由国家税务总局和地方各级税务机关负责征管。其中，地方各级税务机关还根据分税制财政体制分设国家税务局 和地方税务局两个系统。因此，税务机关负责国家主要的税收征管，是人们普遍认为的征税主体，也是最重要的征税主体。
税收管理体制是在各级国家机构之间划分税权的制度。税权的划分有纵向划分和横向划分的区别。纵向划分是指税权在中央与地方国家机构之间的划分；横向划分是指税权在同级立法、司法、行政等国家机构之间的划分。中国的税收管理体制，是税收制度的重要组成部分，也是财政管理体制的重要内容。税权，包括税收立法权、税收法律法规的解释权、税种的开征或停征权、税目和税率的调整权、税收的加征和减免权等。如果按大类划分，可以简单地将税收管理权限划分为税收立法权和税收执法权两类。
1.1. 税收立法权的划分
税收立法权是制定、修改、解释或废止税收法律、法规、规章和规范性文件的权力。它包括两方面的内容：一是什么机关有税收立法权；二是各级机关的税收立法权是如何划分的。税收立法权的明确有利于保证国家税法的统一制定和贯彻执行，
充分、准确地发挥各级有权机关管理税收的职能作用，防止各种越权自定章法、随意减免税收现象的发生。中国的税收立法权根据税收执法的级次来划分。立法权可以给予某级政府，行政上的执行权给予另一级，这是一种传统的划分方法，能适用于任何类型的立法权。根据这种模式，有关纳税主体、税基和税率的基本法规的立法权放在中央政府，更具体的税收实施规定的立法权给予较低级政府。因此，需要指定某级政府制定不同级次的法律。
华译网上海翻译公司曾经翻译过大量有关中国的税收管理体制资料文件。Beijing Chinese Subtitling Translation Service Agency has translated many technical documents about The Tax Administrative System in China.
1. The Tax Administrative System in China
The subjects of taxation exercising the taxation power in China include: each level of tax authorities, fiscal authorities and customs. The Ministry of Finance and each level of local fiscal authorities are mainly responsible for the levy and administration of agricultural taxes and deed taxes, and the General Administration of Customs and each level of local customs are responsible for the levy and administration of duties, and import VATs, excise taxes and tonnage taxes. The State Administration of Taxation and each level of local tax authorities are responsible for the levy and administration of most taxes other than above. Among them, each level of local tax authorities also set up state tax bureaus and local tax bureaus these two systems according to the tax-sharing fiscal system. As a result, the tax authorities are responsible for the main tax administration of the state, and serve as the generally recognized and also the most important subjects of taxation.
The tax administrative system is a system dividing the taxation powers between each level of state organs. The division of taxation powers is classified into vertical division and horizontal division. The vertical division means the division of taxation powers between central and local state organs; and the horizontal division means the division of taxation powers between the same level of legislative, judicial, administrative and other state organs. The tax administrative system of China is an integral part of the tax system, and also an important content of the fiscal administrative system. Taxation powers consist of the tax legislative power, the power to interpret tax laws and regulations, the power to impose or cease tax categories, the power to adjust tax items and tax rates, the power to add or abate/exempt taxes etc. The tax administrative power can be simply classified into the tax legislative power and the tax enforcement power these two major categories.
1.1. The division of tax legislative powers
The tax legislative power means the power to formulate, amend, interpret or repeal tax laws, regulations, rules and normative documents. It includes two aspects of contents: one is which authorities have the tax legislative power; and the other is how the tax legislative power is divided between each level of authorities. The definition of tax legislative power is beneficial for assuring the uniform formulation and implementation of national tax laws, fully and accurately exerting the tax administrative function of competent authorities at each level, and preventing the occurrence of such phenomena as arbitrarily formulating various regulations beyond authorities and freely abating or exempting taxes. The tax legislative power in China is divided according to the grade of tax enforcement. It is possible that the legislative power is delegated to a certain level of government, while the administrative enforcement power is delegated to another level of government, which is a traditional method of division applicable to any type of legislative power. According to this model, the legislative power of basic regulations on the relevant subjects of taxation, tax bases and tax rates remains with the central government, while the legislative power of more specific tax enforcement regulations is delegated to lower-level governments. As a result, it is necessary to specify certain levels of governments to formulate different levels of laws.
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