我国的税收立法权纵向划分存在的问题是 ,规范的税收立法权过于集中 ,而不规范的准税收权?费权则泛滥失控 ,造成多种危害.从我国的国情出发 ,我国税收立法权的纵向划分应当以集为主 ,集中有分 ,从而达到集与分的平衡 ,提高政府干预市场的效率.“,”The problem in the vertical seperation of the tax legislative authority are as following:normal tax legislative authority is over-concentrated and the abnormal quasi-tax authority is out of control,as a result,many problems occurred.Considering our own condition,the vertical seperation of our tax legislative authority should take the centralization as the key including seperation inside for the purpose of reaching the balance of centralization and seperation and improving the efficiency for the government to control markets.