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

税收立法权是税权中的核心权力。我国在税收立法权问题上采取的是中央集权的模式。依据社会公共产品理论和地方税的本质,以及我国的政治经济制度、法律法规,结合完善分税制财政体制和构建地方税收体系的需要,地方享有税收立法权具有理论上的必然性。中央在赋予地方税收立法权时要依照法律,坚持稳健性的原则,具体税种具体分析,加强对地方税收立法的监督和指导,并出台相应的配套措施。

Tax legislative power is the core power of tax authority. China copes with this issue with a centralized mode. In accordance with the theory of social public goods and the nature of local taxes, as well as the political economic system and rules of the law, combining the necessity to improve tax - sharing fiscal system and to build local tax system, there is theoretical inevitability for local tax legislative power. When the central government grants tax legislative power to local governments, it should insist on prudent principle according to laws, make specific consideration to different category of taxes, strengthen supervision and introduce supporting measures.