科学划分地方税收管理权限对于正确处理中央与地方的财政关系,调动中央与地方两个积极性,具有十分重要的意义。 一、从《宪法》、《立法法》的角度出发,规范和完善税收立法。2000年7月1日施行的《立法法》,就我国财政、税收的立法权限划分,立法程序等方面作出了具体的规定。规定从法律上明确了我国财政、税收的 Scientifically dividing the authority of local tax administration is of great significance to correctly handling the financial relations between the central and local governments and mobilizing the enthusiasm of both central and local governments. First, from the perspective of “Constitution” and “Legislation Law”, standardize and improve the tax legislation. The “Legislation Law”, which came into force on July 1, 2000, sets out specific provisions on the separation of the legislative powers and the legislative procedures of our finance and taxation. Provisions from the legal clear our fiscal and taxation