我国税收立法权限划分存在的问题与对策

Problems and Solutions on Division of the legislative authority of Tax

随着我国市场经济体制的进一步完善和公民民主意识日益提高,税法作为调整国家和纳税人之间的利益关系的工具越来越重要。税法的核心即税收的立法权是否完善是制约我国税法问题能否顺利解决的关键。从我国税收立法权限存在的问题出发,提出修改税收立法权限的相关建议是完善我国当前分税制的前提条件。

With the further improvement of China＇s market economy system and increasing awareness of civic democracy,tax law,as the tool of readjusting interests between state and taxpayers,is increasingly important.Whether the legislative authority of tax,the core if tax law,is comprehensive serves as the key of settling relevant problems.Posing advice about revising the authority limitation of tax legislation is the premise for perfect the current system of tax distribution.