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分税制是我国财政体制的重要内容,通过对我国分税制历史的简要回顾,分析了分税制在立法方面存在的主要问题:缺少完整立法,地方税权小,中央和地方事权划分不合理,转移支付有待立法。针对这些问题,结合我国实际情况,提出立法上的建议:制定作为分税制依据的税收基本法,给予地方一定的税权,合理划分中央和地方的事权、财权,制定转移支付法。
The tax-sharing system is an important part of China’s financial system. Through a brief review of the history of the tax-sharing system in our country, the author analyzes the major problems in the tax-sharing system in terms of legislation: the lack of complete legislation, the low taxation power, the irrational division of powers between central and local governments and the transfer payment to be legislated. In view of these problems, we put forward legislative proposals based on the actual situation of our country. We should formulate the basic tax law as a tax-sharing system, give certain local tax rights, and rationally divide the power and financial power of the central and local governments and formulate the transfer payment law.