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税权是指税收的立法、执法、司法权在国家机构间的配置,由税收立法管辖权、税收征收管理权和税收收入分享权构成。税权(特别是税收立法权)在各层级政府间的分配,形成了具有集权或分权特征的政府间税收安排。税权划分既要维护中央在宏观调控中的主导地位,又要保护地方政府执行公共事务、发展地方经济的积极性和自主性,实现适度集中和适度分权的统一。理论上,税权具有可分离性。一种税的征管权划归某一级政府,并不一定要求该级政府同时控制这种税的税收立法权和税收收入分享权,对于同一种税来说,立法权、征
Taxation refers to the tax legislation, law enforcement, judicial power in the allocation of state agencies, by the tax legislative jurisdiction, tax collection and management of tax rights and revenue sharing form. The distribution of tax rights (especially tax legislative power) among the various levels of government has resulted in an intergovernmental tax arrangement with centralized or decentralized features. The division of tax rights not only maintains the central government’s leading position in macroeconomic regulation and control, but also protects the enthusiasm and autonomy of local governments in implementing public affairs and developing local economy so as to achieve a proper concentration and proper decentralization. In theory, tax rights are separable. A kind of tax collection and management authority at a certain level of government does not necessarily require the level of government at the same time control of this tax tax legislative and tax revenue sharing, for the same tax, the legislative power