我国中央与地方税收立法权的分配  

Distribution of Tax Legislative Power between Central and Local Authorities

作　　者：郭昌盛 GUO Changshen(Editorial Department of Journal,Peking University,Beijing 100871,China)

机构地区：[1]北京大学学报编辑部,北京100871

出　　处：《安徽师范大学学报（社会科学版）》2023年第6期90-101,共12页Journal of Anhui Normal University(Hum.&Soc.Sci.)

摘　　要：分税制改革为我国中央与地方税收立法权的分配勾画了基本格局。随着我国税制改革的不断推进和税收法定原则的落实,央地税收立法权的分配格局也逐渐发生了变化,地方是否应当拥有税收立法权、在何种程度上拥有税收立法权以及地方税收立法权由谁行使始终备受关注。央地税收立法权分配的理论依据包括两个方面:央地立法权的分配是央地税收立法权分配的法理基础,而现代财政分权理论则是央地税收立法权按分配的经济学依据。由于学界对税收立法权的认识存在广义和狭义之分,央地税收立法权分配的理论分歧就聚焦于地方是否应当拥有税收立法权。从我国现行立法体制来看,在坚持中央税收立法权主导地位的同时,地方可在一定范围内享有一定程度的税收立法权。在内容上,地方的税收立法权包括在法定幅度内调整税率、在法定范围内减税免税等权利。在行使主体上,地方税收立法权应由省一级人大及其常委会行使,省一级政府只能在授权的范围内提出税收立法建议。Tax sharing reform has outlined the basic pattern for the distribution of tax legislative power between the central and local authorities in China.With the continuous promotion of China's tax system reform and the implementation of the principle of statutory taxation,the distribution pattern of central and local tax legislative power has gradually changed.Whether local authorities should have tax legislative power,to what extent they should have tax legislative power,and who exercises local tax legislative power have always been a concern.The theoretical basis for the distribution of tax legislative power between the central and local authorities includes two aspects:the distribution of legislative power between the central and local authorities is the jurisprudence basis for the distribution of tax legislative power between the central and local authorities,while the modern fiscal decentralization theory is the economic basis for the distribution of tax legislative power between the central and local authorities.Due to the broad and narrow understanding of tax legislative power among different scholars,the theoretical differences in the distribution of tax legislative power between the central and local authorities focus on whether local authorities should have tax legislative power.From the current legislative system in China,while adhering to the dominant position of the central tax legislative power,local authorities can enjoy a certain degree of tax legislative power within a certain range.In terms of content,the local tax legislative power includes the right to adjust tax rates within the statutory range,and the right to reduce and exempt taxes within the statutory range.In terms of exercise subject,the local tax legislative power should be exercised by the provincial people's congress and its standing committee,and the provincial government can only propose tax legislative suggestions within the authorized scope.

关 键 词：税收立法权 中央与地方 税权集中 分税制 

分 类 号：D922.22[政治法律—经济法学]