一、各国地方税税权划分的类型与启示由于各国的政治经济体制、经济发展水平、历史文化背景等的不同，世界各国地方税税收管理权限的划分形式多样，各具特色。按集权与分权程度不同划分，基本上可分为集权型、分权型、集权分权相结合3种类型。在同一类型的国家中，也有各自不同 I. Types and Enlightenment of the Division of Local Taxation and Taxation Rights in Various Countries Due to the different political and economic systems, levels of economic development, historical and cultural backgrounds in various countries, the classification of local taxation administration authority in various countries in the world is diversified and has its own characteristics. Divided according to the degree of centralization and decentralization, basically can be divided into centralized type, decentralized type, centralized decentralization combined with three types. In the same type of country, there are also different