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分税制改革要求重新思考税收立法权的划分问题,税收立法权的划分包括横向和纵向分权问题。目前我国税收立法权的划分存在严重的行政化倾向,表现为立法层次低和中央过度集权,缺乏法制性和稳定性。市场经济改革要求实行公共财政,体现在税收立法权上就是要求加强税权划分的法制化,要求加强人大的约束力量和落实纳税人的权利。
Tax-sharing reform requires rethinking the division of tax legislative power. The division of tax legislative power includes horizontal and vertical decentralization issues. At present, there exists a serious tendency of administrativeization in the division of tax legislative power in our country, which is manifested in the low level of legislation and over-centralization of the Central Government, and the lack of legality and stability. The reform of the market economy requires the implementation of public finance, which is reflected in the legislative power of taxation, which calls for strengthening the legalization of the division of taxation, requiring the strengthening of the binding power of the people’s congress and the implementation of taxpayers’ rights.