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税收立法权可分成三个层次:第一层次是立法权,主要为创设、废除法律法规;第二层次是对税收法律法规的系统性落实和解释;第三层次是对税收法律法规在既定框架内的具体调整。我国税收立法权的划分现状为:全国人大及其常委会目前享有税收法律和几乎全部税种的主立法权;国务院实际上是我国行使税收立法权的主要部门;国务院税务主管部门是行使税收辅立法权的重要部门;省级人大及其常委会名义上拥有地方性税种的主立法权;省级人民政府可以行使地方性税种少量的辅立法权。我国单一制国家的国情不应成为我们推进税权划分改革的障碍,财政联邦制不是联邦制。地方的税收立法权可以在现有基础上稳步扩大,区分中央税、共享税、全国统一实行的地方税和零星地方税,来推进我国税权纵向划分的改革。
Tax legislative power can be divided into three levels: the first level is the legislative power, mainly to create, abolish laws and regulations; the second level is the systematic implementation and interpretation of tax laws and regulations; the third level is the tax laws and regulations in the established framework Within the specific adjustment. The status quo of dividing the tax legislative power in our country is as follows: The NPC and its standing committees currently enjoy the main legislative power of taxation laws and almost all taxes; the State Council is actually the major department that exercises tax legislative authority in our country; the tax administrative department under the State Council exercises the supplementary tax legislation The important department of the right; provincial people’s congress and its standing committee have nominally the main legislative powers of the local taxes; and the provincial people’s government can exercise the minor legislative powers of a small amount of local taxes. The national conditions of China’s single state should not be an obstacle to promoting the reform of taxation division. The fiscal federalism is not a federal one. Local tax legislative power can be steadily expanded on the basis of the existing basis to distinguish between the central tax, the sharing tax, the unified national implementation of local taxes and sporadic local taxes to promote the reform of the vertical division of taxation in China.