| 借鉴国际经验 优化我国税权划分 |
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| 引用本文： | 董伟.借鉴国际经验 优化我国税权划分[J].特区经济,2013(2):11-14. |
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| 作者姓名： | 董伟 |
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| 作者单位： | 暨南大学经济学院财税系 |
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| 摘 要： | 税权划分是财权分权的重要内容,本文分析了税权划分的国际经验和我国税权划分现状,揭示了我国税权划分存在着税收立法权行政化、税权划分法制化约束不强、税收执法权划分不清晰等一些问题,最后提出了优化我国税权划分的基本思路。
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| 关 键 词： | 税权 税收立法权 税权划分 |
Learn from international experience and optimize China tax right division |
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| Dong Wei.Learn from international experience and optimize China tax right division[J].Special Zone Economy,2013(2):11-14. |
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| Authors: | Dong Wei |
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| Abstract: | The division of tax power is an important part of financial decentralization.The paper analyzes international experience of tax power division,and our national tax power division status.It reveals the problems that the tax legislative power administrative,division legal constraint are not strong,tax performance divided not clear in our country.The paper finally put forward basic thought to optimize the division of our national tax power. |
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| Keywords: | tax power tax legislative power tax power division |
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