1.2 税收执法权的划分 根据国务院《关于实行财政分税制有关问题的通知》等有关法律、法规的 规定，中国新税制下税收执法管理权限的划分大致如下：
1.2.1. 按税种划分为中央和地方的收入 首先根据国务院关于实行分税制财政管理体制的决定，按税种划分中央和地方的收入。将维护国家权益、实施宏观调控所必需的税种划为中央税；将同国民经济发展直接相关的主要税种划为中央与地方共享税；将适合地方征管的税种划为地方税，并充实地方税税种，增加地方税收收入。同时根据按收入归属划分税收管理权限的原则，对中央税，其税收管理权由国务院及其税务主管部门（财政部和国家税务总局）掌握，由中央税务机构负责征收；对地方税，其管理权由地方人民政 府及其税务主管部门掌握，由地方税务机构负责征收；对中央与地方共享税，其管理权限按中央和地方政府各自的收入归属划分，由中央税务机构负责征收，共享税中地方分享的部分，由中央税务机构直接划入地方金库。
地方自行立法的地区性税种，其管理权由省级人民政府及其税务主管部门掌握。
根据《国务院关于取消集市交易税、牲畜交易税、烧油特别税、奖金税、工资调节税和将屠宰税、筵席税下放地方管理的通知》的有关规定，省级人民政府 可以根据本地区经济发展的实际情况，自行决定继续征收或者停止征收屠宰税和筵席税。继续征收的地区，省级人民政府可以根据《屠宰税暂行条例》和《筵席税暂 行条例》的规定，制定具体征收办法，并报国务院备案。
a. 属于地方税收管理权限，在省级及其以下的地区如何划分，由省级人民代表大会或省级人民政府决定。
b. 除少数民族自治区和经济特区外，各地均不得擅自停征全国性的地方税种。
c. 经全国人大及其常委会和国务院的批准，民族自治地方可以拥有某些特殊的税收管理权，如全国性地方税种某些税目税率的调整权以及一般地方税收管理权以外的其他一些管理权等等。
d. 经全国人大及其常委会和国务院的批准，经济特区也可以在享有一般地方税收管理权之外，拥有一些特殊的税收管理权。
e. 上述地方（包括少数民族自治地区和经济特区）的税收管理权的行使，必须以不影响国家宏观调控和中央财政收入为前提。
f. 涉外税收必须执行国家的统一税法，涉外税收政策的调整权集中在全国人大常委会和国务院，各地一律不得自行制定涉外税收的优惠措施。
g. 根据国务院的有关规定，为了更好地体现公平税负、促进竞争的原则，保护社会主义统一市场的正常发育，在税法规定之外，一律不得减税免税，也不得采取先征后返的形式变相减免税。
华译网上海翻译公司曾经翻译过大量有关税收执法权的划分资料文件。Beijing Chinese Subtitling Translation Service Agency has translated many technical documents about Division of tax enforcement power.
1.2. Division of tax enforcement power According to provisions of the Circular of the State Council on Matters Concerning the Implementation of the Fiscal Tax-sharing System and other relevant laws & regulations, the tax enforcement administrative authority under Chinese new tax system is broadly divided as follows:
1.2.1. Central and local revenue by tax category Firstly, according to the Decision of the State Council on Implementing the Tax-sharing Fiscal Administrative System, central and local revenue is divided according to tax categories. Those tax categories that are necessary for maintaining national rights and interests and implementing macro controls are classified as central taxes; those main tax categories directly related to the national economic development are classified as central & local shared taxes; and those tax categories suitable for local levy and administration are classified as local taxes so as to solidify local tax categories and increase local tax revenue. At the same time, according to the principle that the tax administrative powers are divided according to revenue attributions, for central taxes, their tax administrative powers are in control of the State Council and its tax authorities (the Ministry of Finance and the State Administration of Taxation), and the central tax authorities are responsible for their taxation; for local taxes, their administrative powers are in control of local people’s governments and their tax authorities, and local tax authorities are responsible for their taxation; and for central & local shared taxes, their administrative powers are divided according to respective revenue attributions of the central and local governments, and the central tax authorities are responsible for their taxation, and the part of shared taxes attributable to local governments will be directly transferred into the local treasuries by the central tax authorities.
For regional tax categories subject to local autonomous legislation, their administrative powers are in control of each provincial people’s government and its tax authorities.
Pursuant to relevant provisions of the Circular of the State Council on Abolishing the Fair Trade Tax, Livestock Trade Tax, Fuel Oil Special Tax, Bonus Tax and Wage Adjustment Tax and Transferring the Slaughter House Tax and Feast Tax to Local Administration, each provincial people’s government may decide by itself to continue or stop levying the slaughter house tax and feast tax according to practical situations of local economic development. For any region that continues levying the taxes, the provincial people’s government may formulate the specific taxation measures, and file to the State Council according to provisions of the Interim Regulations on the Slaughter House Tax and the Interim Regulations on the Feast Tax.
a. How to divide the local tax administrative powers between a province and its governing regions shall be decided by the provincial people’s congress or the provincial people’s government.
b. Except minority autonomous regions and special economic zones, any place shall not cease nationwide local tax categories without authorization.
c. After approved by the NPC and its standing committee and the State Council, minority autonomous regions may have certain special tax administrative powers, such as the power to adjust certain tax items and tax rates of nationwide local tax categories, and some administrative powers other than general local tax administrative powers etc.
d. After approved by the NPC and its standing committee and the State Council, special economic zones may also have some special tax administrative powers as well as general local tax administrative powers.
e. The exercise of tax administrative powers in those regions above (including minority autonomous regions and special economic zones) shall never affect national macro controls and central fiscal revenue.
f. Foreign taxes must follow the uniform tax laws of the state, the power to update foreign tax policies is concentrated in the NPC Standing Committee and the State Council, and any place cannot formulate the preferential measures of foreign taxes without authorization.
g. According to the relevant provisions of the State Council, to realize the principle of equalizing tax burdens and boosting competition in a better way, and protect the normal development of socialistic uniform market, any place cannot reduce or exempt taxes in any case, or reduce or exempt taxes in the disguised form of return after collection expect otherwise provided in tax laws.
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