论地方税收立法权:理论逻辑、规范依据与现实路径  

On Local Tax Legislation Power:Theoretical Logic,Normative Basis and Realistic Path

作　　者：李楠楠 Li Nan-nan(Chinese Academy of Fiscal Sciences,Beijing 100142, China)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《税务与经济》2019年第3期11-18,共8页Taxation and Economy

摘　　要：一直以来,我国的税收立法权都高度集中于中央,地方在税收立法方面处于无权状态。然而,无论是从理论逻辑上,还是现实考量上,甚至是宪法规定上,赋予地方一定的税收立法权都具有正当性。事实上,地方想要真正获得税收立法权更需要的是规范依据的支撑。可是,通过分析我国现有的法律规定可以发现,地方税收立法权的规范依据不足,地方行使税收立法权还存在诸如《税收征收管理法》、《立法法》等法律制度障碍。因此,地方税收立法权的真正实现,需要以规范依据的获得为前提,进而寻求地方行使税收立法权的现实路径。All along,China’s tax legislative power is highly concentrated in the central government,and local governments are in a state of no power in tax legislation.However,in theoretical logic,realistic considerations,or even constitutional provisions,it is justified to give certain local tax legislative powers.In fact,what the locals need to really obtain tax legislative power is the support of the normative basis.But,it can be found that the normative basis of local tax legislative power is insufficient,and there are legal system obstacles such as the Tax Collection Administration Law and the Legislation Law after the analysis of the existing legal provisions in China.Therefore,it is necessary to regard the acquisition of the normative basis as the premise in order to achieve the real local tax legislative power so that the realistic path of local legislative power might be found.

关 键 词：地方税收立法权 税收法定 《税收征收管理法》 《立法法》 

分 类 号：F810.42[经济管理—财政学]