对影响税权划分的非正式制度的思考

文章总结了影响税权划分的重要非正式制度,分析了非正式制度对于税权划分所产生的负面影响,认为可以从推动社会主义民主建设和法制建设、完善政绩考核制度、加强财税管理的民主化、科学化、精细化等方面入手,构建与税权划分正式制度相容的非正式制度。

Reflections on the Informal System Influencing the Classification of Taxation

This paper summarizes an important informal system which has influnence on the classification of taxation and analyzes the negative effects of the system for the taxation division.It is thought that the construction of an informal system which is compatible with the formal system can be realized from the aspects of promoting the construction of socialist democracy and legal system,perfecting the evaluation system of official achievements,and strengthening the finance and tax management with democratic,scientific and fine features.