刍议《税法通则》中地方税权的科学定位与合理划分

Study on the Position and Demarcation of Local Tax Power in the the General Clauses of Tax Law

文章通过对地方税权的学理分析,提出了关于地方税权的定位和征收管理,需要从《税法通则》的高度予以进一步界定和法律调整的观点和建议,以完善《税法通则》的内容和体系。

The legislation of ＂the general clauses of tax law＂ needs the demand of covering the Weaknesses of tax law system and Reunification law enforcement and Justice. The objective of local tax power demand the legislation of ^11the general clauses of tax law＂ involve it, The author conclusive that the position and demarcation of local tax power is necessary to make into the legislative plan in the basic of academic analysis of the local tax power, in order to perfect the contents and system of ＂the general clauses of tax law＂.