税收立法权

地方税收立法权探析

A Discussion on the Right of Local Tax Legislation

自1994年分税制改革以来，我国税收立法权中央集权依然过多。

After the reform of tax-sharing system , there is little change about the centralization of tax legislation power ;

税收立法权是税权中的核心权力。

Tax legislative power is the core power of tax authority .

论赋予地方税收立法权的理论依据与取向选择

On Theoretical Basis and Orientational Selection of Local Tax Legislative Power

税收立法权的划分

A Study on Splitting Tax Legislative Powers in China

努力争取适度的地方税收立法权；

Striving for appropriate legislative power of taxation ;

初步建立西部税式支出制度；赋予地方政府适度的税收立法权；

Establishing Western preliminary tax disbursement system , entrusting local governments appropriate taxation legislative power ;

并且从不同的面向视之，地方税收立法权具有权利与权力的双重性质。

The local legislative of revenue has two aspects which are power and right of legislative .

第四，把法学的基本思想融入税收立法权的规范之中。

The basic ideology of jurisprudence has been fused into the regulation for tax legislative powers .

国家税权又细分为征税权、国家税收立法权；

The country power includes the power of taxation collection and the power of taxation revenue legislation ;

当前中央和地方税收立法权划分中存在一些问题和矛盾。

Issues and contradictions exist in the division of legislative power of tax between central and local governments .

基于地方政府的相对优势，税收立法权适当下放可以提高效率。

Lowering the tax legislative authority properly is benefit to raising efficiency due to the local governmental advantages .

本文将税权定位为国家税权与纳税人的税权，其中，国家税权又可分为税收立法权、税收执法（征管）权和税收司法权；

The former include three aspects : tax legislative power , tax executive power and tax judicial power .

税权是税收立法权、税收执法权和税收司法权的集合。

The taxing power is the union of the tax legislative , the tax enforcement and the tax jurisdiction .

第二章国外税收立法权的配置及其对我国的启示。

Chapter two : The models of the legislative authority of taxation abroad and the hints for our country .

税收立法权作为影响税收体制作用发挥的核心环节，其配置及行使情况则显得尤为重要。

Tax Legislation as the core aspects of the tax system , its configuration and traffic situation is especially important .

首先要赋予地方一定的税收立法权，这是放权的核心。

First of all , we must give some tax legislative power to local , which is the core of decentralization .

近年来，学术界对地方税收立法权问题虽然已有一些研究，但尚欠系统、深入。

In recent years , academia has discussed some problems of the local taxation legislative authority , but it lacks an in-depth study .

税权是国家权力的重要组成部分，它包括税收立法权、税收司法权、税收征管权和税收收入归属权。

Taxing power is an important component of state authority , including the right of tax legislation , tax jurisdiction , tax revenue attribution .

第三章我国现行税收立法权的现状、存在的问题及原因分析。

Chapter three : The current conditions , the existent problems and the reasons in the current legislative authority of taxation of our country .

税收立法权作为国家立法权的重要组成部分，是税权中最为基本的和具有原创性的权力。

Tax Legislation as an important component of the national legislative power is the right to tax the most basic and an original power .

税收立法权法定原则，是指哪些机关拥有税收立法权必须由法律作出明确的规定。

The legal principle of tax legislative authority refers to that clear provision must be made by law for which organs have tax legislative authority .

立足于对各国税收立法权不同配置模式的分析比较基础上，相应进行评析并归纳总结我国可借鉴的经验。

Based on the analysis and comparison of different models for vertical configuration of tax legislative power in different countries , the paper summarized the experience which we can learn from .

税收立法权主要集中在中央，地方仅省一级有极个别小税种的立法权。

Legislative competence of taxation is mainly focused on central authorities , and in local , only the provincial levels have legislative power for extremely individual and small items of taxation .

如何合理确立地方税收立法权，是我国当前分税制以及税收法律体系完善需着力解决的一个重大问题。

Nowadays how to establish the legislative authority of local taxation reasonably is an important problem that improving of the separate taxation system and the taxation law system must be solved .

在税权领域中，税收立法权处于核心地位，是税收执法权、司法权存在和有效行使的前提与基础；

In the domain of taxing power , the tax legislative is the core , it is the premise and foundation which the tax enforcement and the tax jurisdiction exist and are exercised effectively ;

国家的税收立法权受到市民社会的制约，市民社会对课税客体拥有的处分权受绝对保障而对税收立法产生了极大的影响。

First , the tax legislative jurisdiction of the country is restricted by citizen society ; citizen society has disposal right to taxation object that protected utterly exert a great influence to the tax legislative .

为澄清目前学术界关于是否赋予地方税收立法权的争论中存在的误区，对各观点所依据的支持理由分别做了深入思考剖析。

In order to clarify the existing misunderstanding on whether the local government should be endowed with the tax legislative power in the academic discussions by making a deep analysis on the supporting reasons of various opinions .

并指出赋予地方适度税收立法权、合理调整税种归属及其征管权、完善转移支付制度是当前规范我国税权划分、重新架构地方税制体系的具体政策选择。

We also point out that moderately giving local tax legislative power , rationally adjusting distribution of category of and perfecting transfer payment are policy choice which can standardize taxation power dividing , reconstruct local taxation system .

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。

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 .