Facing increasingly serious ecological and environmental problems in China, the introduction of the environmental tax is on the agenda as well as the division of the environmental tax power.

面对我国日趋严重的生态环境问题，环境税的开征逐渐被提上议事日程，同时，环境税的税权划分问题也日益受到关注。

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After the analysis of the favorable conditions in the reform of division of tax power, this paper presents specific reform proposals.

在浅析浅析了我国税权划分革新存在的有利条件后，本文给出了具体革新倡议。

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Additionally, the Bank Secrecy Act fraud specialist has the power to make a referral to FinCen for Title 31 violations, the IRS civil division for violations of the federal tax laws, as well as the power to make referrals to the IRS Criminal Division.

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