我国财政立法存在的问题及对策

Question and Countermeasure on Financial Legislation

从财政立法的现状着手,指出了法律总体层次较低、现行财政立法体制的主体不合理、税收立法的缺憾、地方财政立法的滞后,并提出了提升财政立法层次、健全法律体系;建立分税制完善财政体制立法;合理分权、改革和完善税收立法体制等解决的对策。

From the financial legislation＇s present situation, this paper points out the legal overall level is low, the present financial legislation system＇s main body is unreasonable, tax revenue legislation is incomplete, local finance legislation is lay, and then proposes the solution countermeasure to enhance the level of financial legislation, improve the legal system, establish the tax distribution system to improve the financial legislation system, decentralise, refrom and consummate tax revenue legislation system reasonably.