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分税制与财政法制建设的若干问题傅光明一、分税制与财政法制建设的关系。财政法制健全是分税制实施的前提和基础。中央财政和地方财政的收支活动都是在国家法律制度规范下进行的。地方政府在符合国家法律的前提下，拥有一定的税收立法权及税收管理权。市场经济与分税制不...
Some Issues Concerning Tax Distribution System and Financial Legal System Construction Fu Guangming I. The Relationship between Tax Distribution System and Financial Legal System Construction. The soundness of the financial and legal system is the precondition and foundation for the implementation of the tax-sharing system. The revenues and expenditures of the central finance and local finance are all conducted under the rules of the state legal system. Under the premise of compliance with national laws, local governments have certain tax legislative power and tax administration. Market economy and tax system is not ...