自贸区税收立法制度的现实困境与优化建议  

The Practical Dilemma and Optimization Suggestions of the Tax Legislative System in the Free Trade Zone

作　　者：谭霏霏 TAN Fei-fei(College of Culture and Media,Xinjiang University of Science and Technology,Kuerle 841000,Xinjiang)

机构地区：[1]新疆科技学院文化与传媒学院,新疆库尔勒841000

出　　处：《商洛学院学报》2024年第5期92-96,共5页Journal of Shangluo University

基　　金：新疆科技学院校级科研基金项目(2024-KYPT2)。

摘　　要：税收立法制度的创新与优化是自贸区高质量发展的重要保障。我国的自贸区税收立法经历了试点和授权两个发展阶段,取得了积极效果。但在实践上,还存在立法权限重复,立法基础薄弱,立法协同性不足等问题。未来应从税收立法补缺着手,理清自贸区税收立法的作用范围与创新空间,明确立法权限,完善税收立法体系,加强中央对自贸区立法的监管,围绕自贸区税收立法的设计目的,实现法治与经济协同发展。The innovation and optimization of the tax legislative system is an important guarantee for the high-quality development of the free trade zone.China's free trade zone tax legislation has experienced two stages of development:pilot and authorization,and has achieved positive results.However,in practice,there are still some problems,such as repeated legislative authority,weak legislative foundation and insufficient legislative coordination.In the future,it is necessary to start from the filling of tax legislation,clarify the scope of action and innovation space of tax legislation in the free trade zone,clarify the legislative authority,improve the tax legislation system,strengthen the central government's supervision of the legislation of the free trade zone,and realize the coordinated development of the rule of law and the economy around the design purpose of the tax legislation in the free trade zone.

关 键 词：自贸区 税收立法:制度创新 优化路径 

分 类 号：D922.22[政治法律—经济法学]