地方税收立法权探析

A Discussion on the Right of Local Tax Legislation

由政治体制、国家规模以及社会经济结构等决定,我国应确立中央相对集权,同时向地方适度分权的复合税权分配模式,建立以中央立法为主,省级立法为辅的税收立法格局。地方税收立法能优化区域资源配置,减少因中央在信息不完全的情况下制定地方税法带来的效率损失;使地方在清费立税,收入减少的情况下,能够通过税收立法权因地制宜地合法取得收入,并纳入预算管理,从根本上规范地方的收入行为。根据地方税种的不同界定地方税收立法权限,同时辅以配套措施以落实地方税收立法权。

This paper makes an analysis of tax legislative system, and analyses the essentiality to transfer the power of local tax legislation. So, the paper puts forward our nation model of local tax legislative right and provides specific range. Meanwhile it proposes some measures of the reform transferring the power of local tax legislation.