论税收立法权纵向划分的基本思路

The Basic Thoughts on the Vertical Division of Tax Legislative Power

目前我国税收立法权纵向划分存在着缺乏稳定的规则、行政性特征明显、税收立法权过度集中于中央、地方隐性税收立法严重等突出问题。我国税收立法权纵向划分改革的基本思路是:在宪政的基础上通过法律的方式建立适合我国国情的分税制公共财政体制;在此框架下结合分税制其他配套制度的完善将税收立法权总体上集中于中央;赋予地方必要的税收立法权,并对其进行制约与监督。

China＇ s present problems of vertical division of tax legislative power include the lack of steady regulations, distinct characteristic of administrative identity, the over - centralized tax legislative power and the concealed local tax legislation, etc. For the harmonization of financial relation between central and local governments, the basic thoughts of China＇ s vertical division of tax legislative power should be： to establish the tax - division commonality financial system which suit Chinese country situation on the basis of constitutionalism through legal way, to centralize the tax legislation on central government combined with the other supporting systems under the aforementioned frame, to endow local government necessary tax legislative power that is restricted and supervised by the central government.