税收立法权的配置

税收立法权是立法权在税收领域的延伸,是关于税收事项立法的权力,其权力配置包括中央与地方之间的纵向配置以及中央各部门之间的横向配置。税收立法权配置制既要满足政府实现其职能的需要,又要遵循一国的立法体制。我国税收立法权配置纵向地方权力严重缺乏,与地方政府职责不相称;横向税收立法权过多地由行政部门行使,有悖于我国立法体制以及立法规范。因此,有必要有限制地扩大地方税收立法权限,同时严格规制税收行政立法。

The Disposition of Tax Legislation

Tax legislation is the extension of legislation in the taxation field and is the legislation referring to tax item,the disposition of which includes horizontal disposition and vertical disposition.It does not only meet the need of government realizing function but also follows a state's legislation system.The local authority lack of tax legislation and is not fit to it's responsibility.It is concerned with the horizontal disposition of tax legislation,which is much performed by administration.That is contra...