税收立法

这就直接导致税收立法的混乱；第五，地方立法权限过小。

The chaos of tax revenue legislation is directly caused by the above reasons ; fifthly , local legislative competence is too narrow .

这取决于国家的立法权结构，而立法权决定税收立法的档次和税收法律的性质和效率。

It depends on the legislative structure of state , while the level of tax revenue legislation as well as the nature and efficiency of laws on tax collection are decided by legislative power .

银行家们立即声讨有追溯效力的税收立法。

Bankers are quick to condemn retrospective tax legislation .

加入WTO后对我国现行税收立法模式的思考

On the Patterns of Current Taxation Law After China 's Entry of WTO

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

谈税收立法中股息和投资所得的税收处理

The Tax Treatment on the Income of Dividend and Investment

加快税收立法，提高立法质量和效率；

Expediting tax lawmaking , improving the efficiency and quality of lawmaking ;

完善我国现行税收立法权限体制

On Perfecting the Current Tax Legislative Authority System in China

依法治税的基础是有完备的税收立法，也就是要有法可依。

Perfect tax legislation is the foundation of the rule of law .

第三部分，政府间的税收立法博弈关系分析。

The third part analyzes the game relations of different class governments .

中美税收立法程序比较研究

Comparative Study of Tax Legislative Procedure between China and America

税收立法权的划分

A Study on Splitting Tax Legislative Powers in China

地方税收立法权探析

A Discussion on the Right of Local Tax Legislation

论我国税收立法的合法性基础

Study of the Legitimacy Foundation of China Tax Legislation

三是税收立法过程应该是一个广泛的群众参与。

Thirdly , the taxation legislation should be an extensive action for crowds .

完善税收立法的基本途径

Basic Ways of Improving the Legislation of Taxation

努力争取适度的地方税收立法权；

Striving for appropriate legislative power of taxation ;

一项简单的措施是税收立法。

One simple measure would be on tax .

我国现行的税收立法，数量少、效力层次低、可操作性差。

The tax law in China is insufficient in quantity and inefficient in operation .

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 ;

试论如何加强我国税收立法

On Strengthening the Tax Legislation by Law

我国现行税收立法体制和税收法律体系尚不健全，存在一些问题。

There exist some problems in our present tax legislative system and tax legal system .

加快完善税收立法，特别是税式支出管理法；

Speeding up improving our tax legislation , especially for law of expenditure in tax ;

我国的税收立法体制

On China 's Taxation Legislation System

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 .

关于我国税收立法体制的探讨

Legislative System of Taxation in China

论统筹区域发展的财政税收立法

On the Legislature on Finance and Tax Revenue to Plan as a Whole to Regional Development

因此，税收立法体制的理论探讨就成了理论对实践的必然回应。

Therefore , it is necessary to research on the tax legislative theory to direct practice .