关于税权及其划分的几个理论问题

税权作为分税制体制研究的核心内容,是中央和地方政权机关各自拥有的税收立法、税收行政和税收司法诸方面的权力,而税权划分是税权在相关国家政权机关之间的分割与配置.税权划分有利于市场对资源配置的基础性作用的发挥,有利于依法征税和依法行政.我国目前税权在纵向分配上属集权模式,在横向分配上属分享模式,税权划分的焦点问题是集权与分权关系的处理.

Several Theories of the Division Right of Taxation

The right of taxation,as the core of divisible taxation system researching,owned by either government or local government,is the right of tax by law,to tax by execution and so on.And the divisible taxation right is to divide the right of taxation to the related executive department.It is a great benefit for the marketing to assign the basic resources and the taxation by laws.At present,the right of taxation in China to has two assignment patterns --governing pattern and share pattern.The focus problem on the division right of taxation is how to deal with the relationship between the governing pattern and share pattern.