浅析我国的税收立法权限

Analysis on Our Country's Taxation Legislation Jurisdiction

对比分析了中西方国家的税收立法权限,同时从《立法法》的角度提出了完善我国税收立法权限的构想,即在《立法法》中补充规定不可授权的事项范围。

This paper compares and analyzes the taxation legislation jurisdiction of China and other western countries, and from the angle of the Legislative Law, puts forward some ideas of perfecting our country＇s taxation legislation jurisdiction, which is the item scope that cannot be authorized by the supplementary regulations of the Legislation Law.