论我国政府间税权划分

我国政府间税权划分存在的主要问题是税权的划分缺乏规范性、税收立法权过分集中于中央 ,造成地方政府不能因地制宜处理当地的税收及其他经济问题。完善政府间税权划分应从以下几个方面着手 :合理确定税收权限划分模式 ;实现税收管理体制法律化 ;赋予地方一定的税收立法权和税收政策制定权 ;构建地方税权的制度约束机制

On Division of Tax Power Between Governments

The main problems on the tax powers' division are nonstandard.The power of tax lawmaking is also fasten overmuch on the centre government.This makes local goverment not deal with tax problems and other economic problems by regional situation.In order to improve tax powers' division between governments,lot of suggestions are put forword.These suggestions include:The mode of tax powers' division should be equitable;The control system of tax should be lawmade;The proper tax lawmaking power and tax policy making power should be given to local government,and the obligate system of local tax power should be constructed.