简要概括我国税收征收管理范围划分以及税收收入划分。-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	简要概括我国税收征收管理范围划分以及税收收入划分。
释义	法律主观：制定税收征收管理法的目的：为了加强税收征收管理，规范税收征收和缴纳行为，保障国家税收收入，保护纳税人的合法权益，促进经济和社会发展，制定本法。《中华人民共和国税收征收管理法》第1条
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