The vertical division of taxation power means the distribution and deployment between government sections under the same group but on different level.

Tax power is a constitutional power ,which is derived from nationality power and under check of rule of law .

Tax sharing fiscal system has been put into practice in a country,and the property of tax power as being divided vertically of tax power is the prerequisites for the tax power division between the central and local governments.

Watching taxing power from the comparison of new and old income tax law of enterprises;

At present the common approach to measuring the degree of financial power in the world is based on the division of taxing power.

The welfare state not only bloated the state organizational structure and dilated the power of taxation irrationally,but also led to the administrativization of parliament and the legislation of administration.

In the light of the theory of public finance, we should make new researches into the taxation, the legal relation of taxation and the power of taxation.

Today,the major problems in the division of tax right are as following:Disorder in tax right,unballance in distribution and irregular tax right.

It is obviously out-of-balance that the present right between country and taxpayer in our tax law is distributed, which cause serious conflict between the country and the taxpayers in practice, so studying taxpayer s tax right has strong theory and practice value.