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美国的联邦、州和地方三级政府各自拥有属于本级的税权,并在同级政府层面上表现为税收立法权、执法权和司法权三者之间的划分与制衡。本文通过分析美国税权划分的主要特点,对我国税权划分改革提出了若干建议:确定税权划分的法定主义原则、税收立法权划分的指导思想、赋予地方适度税权的具体设想、明确划分中央与地方税收执法权限、建立解决地区间税权争议的协调机制、通过一些制度设计完善税收司法权的行使。
The federal, state and local governments in the United States each have their own tax rights at the same level, and at the same level of government, they show the division and checks and balances among the tax legislative powers, law enforcement powers and judicial powers. Based on the analysis of the main features of taxation right division in the United States, this paper put forward some suggestions on the reform of taxation right division in our country: defining the principle of statutory tax division, guiding ideology of tax legislative authority, Central and local tax law enforcement authority, the establishment of coordination between the regional tax dispute resolution mechanism, through a number of systems designed to improve the tax jurisdiction.