关于税权划分的几点认识  

Thoughts on the Division of Tax Right

作　　者：王怡[1] 

机构地区：[1]长春税务学院税务系,吉林长春130021

出　　处：《税务与经济》2000年第6期8-10,共3页Taxation and Economy

摘　　要：我国税权划分中存在的主要问题是 :划分混乱 ;分配不均衡 ;税权行使的规范化、公开化不够。进一步改革、完善我国税权划分 ,关键是要完善我国税法 ,构建以《税收基本法》为核心的税法体系。Today,the major problems in the division of tax right are as following:Disorder in tax right,unballance in distribution and irregular tax right.For the purpose of the further inform and perfect division of tax right,the most important thing we should do is to perfect our tax law and set up a tax law system based on Fundamental Law of Taxation.

关 键 词：税权 税权划分 税收立法权 中国 税法 

分 类 号：D922.22[政治法律—经济法学]