完善我国现行税收立法权限体制

On Perfecting the Current Tax Legislative Authority System in China

本文详细分析了我国现行税收立法权限体制的不足与缺陷:税收立法权限横向划分不明确,税收授权立法范围过大;税收立法权过度集中于中央,地方行使的税收立法权限过小。并在此基础上有针对性地提出进一步完善我国现行的税收立法权限体制的具体对策:依法明确划分税收立法权限;国家税收立法权应集中在国家权力机关,完善税收授权立法制度,授予地方国家权力机关部分地方税的立法权。

This article attempts to analyze in detail the deficiencies and limitations of the current tax legislative authority system in China,which are as follows:1.uncertain demarcation of tax legislative authority and too wide scope of the delegation of tax legislation 2. excessive tax legislation belonging to the central government while rather small one to the local government.On such a basic,some proposals are accordingly put forward to perfect the system of tax legislative authority:1.a clear demarcation of tax legislative authority should be made legally 2.national tax legislative authority should be centralized to the state power organ and the delegation of tax legislation should be improved 3.part of the tax legislative authority should be delegated to the local power organ.