税收法定原则与地方税收立法权  

Principle of Statutory Taxation and Local Tax Legislative Power

作　　者：朱为群[1] 缑长艳[2] 

机构地区：[1]上海财经大学公共经济与管理学院税收系 [2]上海商学院商务经济学院税务系

出　　处：《财政科学》2016年第12期25-30,共6页Fiscal Science

摘　　要：国家治理的现代化要求建立与此相适应的现代财税制度。在"落实税收法定原则"的大背景下,有必要认真探讨地方税收立法权的落实。赋予地方税收立法权不仅必要,而且具有现实和法律上的可行性。应从完善法律、划清权限和强化监督等方面逐步推进地方税收立法权的落实。Abstract： Division of taxation power is the key to the reform of the tax system, and tax legislative power is the core of taxation power. In the new historical period, local tax legislative power is not only necessary, but also has the legal feasibility. We should gradually promote the implementation of local tax legislative power, improve the legal system of local tax legislation, definite the scope of the central and local tax legislation and strengthen the supervision of local tax legislative power.

关 键 词：税收法定 地方税收 立法权 

分 类 号：D922.22[政治法律—经济法学]