欧盟国家地方税立法权问题初探

Studies on the legislative power of local tax in the European countries

对一个主权国家而言,地方税立法权是一个既重要又复杂的问题。一个国家的地方税立法权制度不仅在很大程度上取决于其宪政体制,而且与该国的历史与传统也紧密相关。欧盟国家的地方税立法权体制因各国的国情不同而不尽一致,德国、英国、西班牙和法国所采行的模式颇具代表性,基本囊括了目前世界各国实行的主要几种模式。对欧盟这几个主要国家,特别是法国的地方税立法权进行考察,有利于对中国在构建本国的地方税立法权体制时将其作为参考借鉴的资讯。

The legislative power of local tax is an important and complicated problem for a sovereignty, because it depends not only on the consitutionalism, but also on the history and tradition. The European countries are different in this domain for their different situations. But the system of Germany, England, Spain and France are representative and include almost all the modes in the world. This article aims to introduce and discuss the legislative power of local tax in these main countries, especially in France, in order to provide the useful informations to construct the own system in the domain of local tax in China.