论我国的税收授权立法

On Tax Authorized Legislation in the PRC

税收授权立法是税收立法制度的重要组成部分。我国税收授权立法的制度和实践存在一些需要加以改革的问题。我们可以在以下方面对税收授权立法加以完善:坚持税收法定原则和权力制约与监督原则;完善或者制定有关法律;落实税收法定原则,规范全国人大对国务院的授权立法;完善和强化全国人大税收立法监督权,监督授权税收立法。

Tax authorized legislation is an important part of tax legislation system. There are some problems in tax authorized legislation system in the PRC that need to be reformed. Tax authorized legislation could be improved in the following aspects： adhering to the legal principle of inland revenue and the principle of power restriction and supervision; perfecting or formulating relevant laws; the implementation of the legal principle of inland revenue,and the standard of the state council＇s authorized legislation from the National People＇s Congress; improving and strengthening the tax legislation supervision of the National People＇s Congress,supervising tax authorized legislation.