关于我国税收立法体制的探讨

Legislative System of Taxation in China

结合世界各国税收立法体制基本类型的划分 ,从纵向税收立法权和横向税收立法权两个方面并结合税收立法程序全面分析了我国税收立法体制的现状及存在的主要问题 ,并提出了完善我国税收立法体制。

According to the basic categor ized types of legislative system of taxation in the world,this article detailedl y analyzes the actuality and the main questions in our national legislative sys tem of taxation through expatiating the legislative power of taxation including vertical and horizontal orientation and explaining the legislative proceeding o f taxation and then puts forward the policies for perfecting legislative system of taxation to promote the legislative environment of taxation in our country.