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在分析了分税制的内容、划分原则及依据的基础上,认为我国目前的分税制立法存在地方政府事权与财权不对称、税收立法权不够明确、缺少转移支付的法律规范等问题,主张应从明确界定各级政府的事权与财权支出范围、科学划分税收立法权、逐步建立规范化的财政转移支付法律制度三个方面予以完善。
On the basis of analyzing the content, division principle and basis of the tax-sharing system, it is considered that the current tax-sharing legislation in our country has such problems as the non-symmetry of the power and the power of the local government, the lack of clear legislative power of the tax and the lack of legal norms of the transfer payment. Level government’s power of attorney and expenditure of power, scientific division of tax legislative power, and gradually establish a standardized financial transfer payment legal system to be improved from three aspects.