浅析我国的税收立法权限  

Analysis on Our Country's Taxation Legislation Jurisdiction

作　　者：张静 

机构地区：[1]山西大学法学院,山西太原030006

出　　处：《科技情报开发与经济》2007年第16期135-136,共2页Sci-Tech Information Development & Economy

摘　　要：对比分析了中西方国家的税收立法权限,同时从《立法法》的角度提出了完善我国税收立法权限的构想,即在《立法法》中补充规定不可授权的事项范围。This paper compares and analyzes the taxation legislation jurisdiction of China and other western countries, and from the angle of the Legislative Law, puts forward some ideas of perfecting our country＇s taxation legislation jurisdiction, which is the item scope that cannot be authorized by the supplementary regulations of the Legislation Law.

关 键 词：税收立法 税收立法权限 立法法 

分 类 号：D922.22[政治法律—经济法学]