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税收管理权限简称税权,是税务管理主体所拥有的对税收分配全过程进行决策、计划、组织、监督和协调的权力的总称.税权包括立法权、解释权.税种开征停征权、减免权、调整权和征收权六项内容.合理划分中央与地方的税权,是建立和优化税收管理体制的核心内容.建国以来,我国虽多次对税权在中央和地方之间做出调整,但从总体上看,一直维持中央集权型的管理体制格局.1994年的税制改革和分税制财政体制的推行,是改革和完善我国财税体制的重大举措,税收管理体制作为财税体制的重要组成部分,也进行了相应的调整.这次改革对理顺中央和地方的分配关系,调动中央和
Tax administration rights, referred to as tax rights, are the general terms of the power owned by the tax administration body to make decisions, plan, organize, supervise and coordinate the entire process of tax distribution, including the legislative power and the power of interpretation. Right, right of adjustment and collection of the right of 6. The reasonable division of the central and local tax powers is to establish and optimize the tax management system of the core content. Since the founding of the PRC, although many times the tax right to make adjustments between the central and local governments , But overall, we have maintained a centralized management system structure.The implementation of the 1994 tax reform and tax-sharing fiscal system is a major measure to reform and perfect our fiscal and taxation system. Tax administration system as an important part of the fiscal and taxation system , Also carried out the corresponding adjustment of the reform to rationalize the distribution of the central and local relations, mobilize the Central Government and