税收立法权纵向配置模式研究

A Research on a Vertical Allocation Model of Tax Legislative Powers

税收立法权包括税种设置权、税负确定权与特别减免权三个级次。根据税收立法权的内容,可将税收立法权的纵向配置分为集权与分权两种基本模式,并将集权模式分为高度集权、中度集权与低度集权三种具体型式,将分权模式分为高度分权、中度分权与低度分权三种具体型式。税收立法权的基本模式取决于国家结构;集权模式的具体型式与分权模式的具体型式取决于地区差异与地区政策。根据国家结构,中国税收立法权的纵向配置应当实行集权模式。根据地区差异与地区政策,中国税收立法权的纵向配置应当实行低度集权型式。

The content of tax legislative power includes tax establishment power, tax burden determination power and special tax exemption power. On this basis, the vertical allocation of tax legislative power can be divided into two basic modes, i.e.,centralization and decentralization. Furthermore, the centralization mode can be divided into high centralization, medium centralization and low centralization, and the decentralization mode can be divided into high decentralization, medium decentralization and low decentralization. The basic mode of tax legislative power depends on the state structure. The specific pattern of centralization mode and decentralization mode depends on regional differences and regional policies. According to the state structure, the vertical allocation of tax legislative power in China should be centralized. According to the regional differences and regional policies, the vertical allocation of tax legislative power in China should be in the form of low-degree centralization.