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税权划分是国家职能具体体现之一,国家职能需要是税权划分的理论依据.税权划分在实践中主要涉及集权与分权问题,目前不同的国家分别采取不同的模式.我国实行的是相对集中的税收分权模式,这一模式的优势是可以保证国家一致性的意志力得以有效贯彻,但也存在立法权威性不足、财权过度集中于中央、地方受到各种制约等问题.应当进行强化立法权威、完善分税制、适当赋予地方政府更大税收权力以及完善财政转移支付体制等方面的制度改进.“,”Taxation is the concrete embodiment of national functions' implementation;therefore the functions need is the theoretical basis of the taxing power division.In the practice of taxing power division mainly involves the centralization and decentralization,and different countries adopt different model.China executes relatively concentrated model.The most important advantage of this pattern is that it can ensure the state power to implement effectively.But it has many disadvantages such as legislative authoritativeness shortage,more fiscal revenue accumulated in central government while local governments face financial restrictions.Better improve measures are strengthening taxation legislation authority,authorizing to local government more taxing power,perfecting the Tax-sharing System,and improving the financial transfer payment systems.