论文部分内容阅读
地方税权是当代财政制度的有机组成部分,是我国治理体系与能力建设的重要体现。实现地方税权配置法治化是加强地方税制改革的需要。解决全面落实地方税权配置法治化进程中存在的税收立法权缺位、立法层次低等诸多问题,应赋予省级政府限定性税收立法权、规范地方政府税收收益权、加快推进用税权法治化、参照税法确立新的地方税收征管模式,以提高地方税权法治化水平。
Local tax right is an integral part of the contemporary financial system and an important manifestation of our governance system and capacity building. To Realize the Legalization of Local Tax Rights Allocation is to Strengthen the Needs of Local Tax Reform. To solve the problems such as the absence of legislative power of taxation and the low level of legislation in the course of legalizing the allocation of local taxation rights, we should give the provincial government limited taxation legislative power, standardize the tax revenue right of local government and accelerate the legalization of taxation right , With reference to the tax law to establish a new local tax collection and management model to enhance the local legal level of taxation.