税收立法体制

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 .

我国的税收立法体制

On China 's Taxation Legislation System

关于我国税收立法体制的探讨

Legislative System of Taxation in China

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 .

税收立法体制之完善

Improve the Legislative System of Taxation

适当下放地方税立法权完善税收立法体制

On Transferring Partial Legislative Power of Local Taxes to a Lower Level of Government for Improving Tax Legislation Systems

税收立法体制是关于税收立法权、税收立法权运行、税收立法权载体诸方面的体系和制度，是立法体制的重要组成部分。

Tax legislative system is a system of tax legislative rights and its application or supporters , and it is an important part of the legislative system .

从制度层面看，现行分税制财政体制和变法模式下的税收立法体制两方面的综合作用是造成税收立法诸多弊病的制度原因。

At the technique aspect , the mutual effect resulted from both fiscal and partition of tax system and tax lawmaking system is the most important reason result in the problems about tax 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

本文是对完善我国税收立法权限体制不断思考的结果。

So we should study how to perfect the system of the tax legislative power from the view of law .

从制度层面上看，完善税收立法，实现税收立法方面的依法治税，必须改革和完善现行分税制财政体制和变法模式下的税收立法体制。

At the technique aspect , perfecting fiscal and partition of tax system , reforming tax lawmaking system .