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一、我国现行税收立法体系存在的问题根据市场经济条件下税收立法体系基本规范的要求,我国现行的税收立法体系与社会主义市场经济的要求还存在较大差距,主要问题有: (一)税收立法权过于高度集中到目前为止:我国施行中的各税种法律法规的制定权,除了极个别下放地方外,几乎都集中在中央手里.这一状况是在我国长期的计划经济体制下形成的.很显然。这一状况与社会主义市场经济的要求不相适应,也与我国正实行的分税制财政管理不相适应.按照分税制要求,除了要分税外,还应分权、分管.其中的分权,则是赋予中央和地方与
First, the problems existing in China’s existing tax legislative system According to the requirements of the basic norms of the tax legislative system under the conditions of a market economy, there is still a long way to go to meet the requirements of the socialist market economy. The major issues are: (1) Tax revenue Too High Concentration of Legislation Right So far: Most of the power to make laws and regulations on various kinds of taxes in our country are concentrated in the hands of the Central Government, except for a very small number of decentralized places. This situation was formed under the long-term planned economic structure of our country .obviously. This situation is incompatible with the requirements of the socialist market economy and with the fiscal management of our country under the tax-sharing system. In accordance with the requirements of the tax-sharing system, apart from taxation, the situation should be decentralized and administered. Is given to the central and local and