我国的税收立法体制  

On China's Taxation Legislation System

作　　者：肖金林 

机构地区：[1]中南财经大学法律系,湖北武汉430064

出　　处：《中南财经大学学报》2000年第2期101-106,共6页

摘　　要：税收管理体制是整个财政管理体制的重要内容之一 ,它规定着各级政府的税收管理权限 ,是财政管理体制的基础。税收管理权包括税收立法权、司法权和执法权 ,其核心是税收立法权。我国目前已经建立了全国人大、国务院、地方国家机关三个等级的税收立法体制。但现行的税收立法体制存在着立法机关过多、立法程序不明确、立法权限过于集中于中央等问题 ,为了适应我国客观经济条件的需要 ,规范地方政府组织收入的行为 ,提高资源配置效率 ,完善分税制财政管理体制 。Taxation governance system, the fundamental part and foundation of the whole fiscal system, provides the powers in taxation for governments at different levels. Taxation governance system can be divided into three distinct components, namely, taxation legislation, taxation administration and taxation jurisdiction, in which the taxation legislation lies in the core. So far, China has established a taxation legislation system embodying three degrees of legislation bodies composed of the National People's Congress, the State Council, and various local governments, There are some shortcomings in the existing taxation legislation system, such as, the taxation legislation procedures lacks explicitness, the taxation legislation power concentrate inappropriately in the central legislation, and xsit too many legislation bodies. We must delegate some taxation legislation powers to local governments, so as to adapt to the objective economic conditions, to regulate performances by local governments organizing revenues, and to promote the efficiency of resources allocation.

关 键 词：中国 税收立法 立法体制 立法权 

分 类 号：D922.22[政治法律—经济法学]