摘要
基于我国地方税权配置法治化的困境,比如法律规范不完善、运行模式单一等,我国地方税权体系的重构,应在税权基本准则引导下,重新赋予地方政府税收立法权、明确地方政府税收收益权和规范地方政府税收管理权,从而搭建符合我国特殊国情的科学的地方税权体系。
Based on the dilemma of the local tax power allocation, for example, the legislation is not perfect, the operating mode is single and so on, to reconstruct the local tax system, we need give the local government the legislative power and the right of tax revenue, meanwhile regulate the local government＇s tax administration authority. Finally, we could have the scientific local tax power.
出处
《改革与战略》
北大核心
2015年第6期94-96,114,共4页
Reformation & Strategy
基金
河北省科技厅课题"推进新型城镇化建设之法治路径研究--基于河北省调研的思考"(项目编号:15457664D)的阶段性研究成果
关键词
地方税权
地方税收立法权
地方税收收益权
地方税收管理权
分税制改革
the local tax power
the legislative power of the local tax
the right of the local tax revenue
the local government＇stax administration authority
the reform of the system of tax distribution
