对我国纵向税权合理配置的探讨

An Analysis on Rational Allocation of Vertical Tax Right in China

目前,我国的税权配置还存在诸如收入权的配置缺乏法律基础、税收立法权配置不合理及国、地税征收机构权力配置不合理等问题。本文认为,要在具体区分税权权束的基础上合理配置地方税权,同时也要警惕地方税权被滥用,并进一步对如何合理配置纵向税权提出了政策建议。

Currently there still exist some issues in the allocation of tax right, such as a lack of law＇s support in the allocation of rights of acquiring revenue, the irrational allocation of tax legislative right and administrative right between national and local tax bureaus. The paper argues that local tax right on one hand should be rationally allocated on the basis of the differentiation of tax rights, but on the other, the abuse of the state tax right should be guarded against. The paper then proposes certain policy suggestion on the rational allocation of vertical tax right.