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本文认为税收立法改革的基本原则是:集中税权,统一税政,适当分权。将重要税种的主立法权从国务院转到全国人大手中,其辅立法权仍放在国务院和国务院税务主管部门;非重要地方税种的主立法权也仍由国务院掌握,同时适当增加省级人大和省级政府对非重要地方税种的辅立法权,以便建立“倒金字塔型税收立法体制”。
This paper argues that the basic principles of tax legislative reform are: centralizing tax rights, unifying tax administration and decentralization. The main legislative power for important taxes will be transferred from the State Council to the NPC. Its auxiliary legislative power will remain on the State Council and the tax department under the State Council; the main legislative power for non-essential local taxes will still be under the control of the State Council, with a corresponding increase in the provincial people’s congress The provincial government supplemented the legislative power for non-essential local taxes in order to establish the “inverted pyramid taxation legislative system.”