改革与战略
改革與戰略
개혁여전략
Reformation & Strategy
2015年
6期
94~96
,共null页
地方税权 地方税收立法权 地方税收收益权 地方税收管理权 分税制改革
地方稅權 地方稅收立法權 地方稅收收益權 地方稅收管理權 分稅製改革
지방세권 지방세수입법권 지방세수수익권 지방세수관리권 분세제개혁
the local tax power; the legislative power of the local tax; the right of the local tax revenue; the local government＇stax administration authority; the reform of the system of tax distribution
基于我国地方税权配置法治化的困境,比如法律规范不完善、运行模式单一等,我国地方税权体系的重构,应在税权基本准则引导下,重新赋予地方政府税收立法权、明确地方政府税收收益权和规范地方政府税收管理权,从而搭建符合我国特殊国情的科学的地方税权体系。
基于我國地方稅權配置法治化的睏境,比如法律規範不完善、運行模式單一等,我國地方稅權體繫的重構,應在稅權基本準則引導下,重新賦予地方政府稅收立法權、明確地方政府稅收收益權和規範地方政府稅收管理權,從而搭建符閤我國特殊國情的科學的地方稅權體繫。
기우아국지방세권배치법치화적곤경,비여법률규범불완선、운행모식단일등,아국지방세권체계적중구,응재세권기본준칙인도하,중신부여지방정부세수입법권、명학지방정부세수수익권화규범지방정부세수관리권,종이탑건부합아국특수국정적과학적지방세권체계。
Based on the dilemma of the local tax power allocation, for example, the legislation is not perfect, the operating mode is single and so on, to reconstruct the local tax system, we need give the local government the legislative power and the right of tax revenue, meanwhile regulate the local government＇s tax administration authority. Finally, we could have the scientific local tax power.
