论我国分税制立法的完善  

On the Perfecting Legislation of Tax-sharing System in China

作　　者：张道庆[1] 

机构地区：[1]南京大学法学院,江苏南京210093

出　　处：《行政与法》2004年第10期95-98,共4页Administration and Law

摘　　要：分税制必须有配套齐全的法律体系予以保障和规范,而我国的分税制是在相关法律准备不足、又没有及时加以完善的情况下实行的,分税制立法的内容和税权的划分都存在着明显的缺陷。应从中央与地方政府之间的事权和支出责任的划分、收入的划分以及税权的划分几个方面对分税制立法进行完善,以发挥分税制应有之功能。A sound legal system is essential to the guaranty of tax-sharing system.The China's tax-sharing system has been putting into practice in the circumstance that the correlative laws are not prepared well and have never been perfected in time.In China there are obvious defects in the contents of the legislation of tax-sharing system and in the division of tax powers as well.In order to bring the original function of tax-sharing system into effect,we must perfect the legislation,including the division of the affair powers,expenditure duties and the revenues between the central government and the local governments.

关 键 词：分税制 立法 支出责任 税收收入 税权 

分 类 号：D922.22[政治法律—经济法学]