中央与地方税权关系研究——以消费税立法为背景  

Research on the Relationship between Central and Local Taxing Power:Based on the Consumption Tax Legislation

作　　者：钟广池[1] 林铠健 ZHONG Guangchi;LIN Kaijian(South China Agriculture University,Guangzhou 510642,China)

机构地区：[1]华南农业大学人文与法学学院,广东广州510640

出　　处：《江苏理工学院学报》2020年第3期88-94,共7页Journal of Jiangsu University of Technology

摘　　要：我国央地税权关系的现状体现了我国在税权体系上存在中央强地方弱的状况,在“营改增”后,地方税权目前存在缺乏主体税种、税收收入与财政支出不相匹配等情况。《消费税法(征求意见稿)》中有关授权立法的规定没有赋予地方税收立法权,但其规定的征税环节后移体现了对地方税收收益权的影响。应当借助消费税法的立法契机,从税收立法权和税收收益权的角度,进一步完善中央与地方的税权关系。The status of the taxing power relationship between China’s central and local governments reflects the problem of its strong effect in central areas but weak in regional areas in China’s taxing power system.After the“tax reform”,local tax rights currently have some problems that refer to lack the main tax types,mismatch the tax revenue and fiscal expenditure and so on.The provisions of the Consumption Tax Law(Draft for Solicitation of Comments)on authorizing legislation do not confer local tax legislative powers,but the shifting of the taxation links it provides reflects the impact on local tax revenue power.We should take advantage of the legislative opportunity of the Consumption Tax Law to further improve the tax right relationship between the central and local governments from the tax legislative power and tax revenue power.

关 键 词：消费税 消费税立法 税权体系 地方税权 税收立法权 税收收益权 

分 类 号：DF432.1[政治法律—经济法学]