税收权限

税权是税收权限的简称。

Tax power is the short for the government 's power of controlling tax .

现行地方税体系在税制结构、税收权限、税收征管、税收收入以及与中央之间的协调等方面存在着诸多缺陷和不足，其原因主要是由于分税制改革的不彻底和不全面。

There are many defect and shortage on tax systematic structure , limits of tax powers , tax-collection administration , coordinate between tax income and central finance etc now . The main reason is the reformation of system of tax distribution still has not been executed completely and fully .

合作管理视角下的税收征管权限划分研究

Research on Tax Collection Power from the View of Cooperative Management

加强收费法制建设：赋予地方政府一定的税收管理权限。

Certain powers of tax management are granted to local authority .

完善我国现行税收立法权限体制

On Perfecting the Current Tax Legislative Authority System in China

关于地方税收管理权限的问题和对策

Problem and Countermeasure on the Scope of Managing Local Taxation On Managing Government

国务院关于加强依法治税严格税收管理权限的通知收入来源税收管辖权

Circular of the State Council Concerning Strengthening Tax Administration by Law and Reaffirming Taxation Powers source jurisdiction

本文是对完善我国税收立法权限体制不断思考的结果。

So we should study how to perfect the system of the tax legislative power from the view of law .

我国现行的税法体系中，对地方税收立法权限限制较为严格。

In the current system of tax law in this country , the restriction for local legislative competence of taxation is relatively strict .

第四章则是通过借鉴美、日、德三国的经验，为我国税收管理权限的合理划分提出了建议。

The fourth chapter gives some advice on partitioning of the tax management power by learning from the experiences of America , Japan and German .

对比分析了中西方国家的税收立法权限，同时从《立法法》的角度提出了完善我国税收立法权限的构想，即在《立法法》中补充规定不可授权的事项范围。

This article analyzes the power-controlled and right-guaranteed constitutional theoretical principles in the tax legislation , and suggests the concrete thoughts of tax legislation perfection .

第二部分我国中央与地方合理划分税收立法权限的必要性和可行性系统地研究论证了单一制下的社会主义中国中央与地方税收立法分权的客观必要性、理论可能性、和现实可行性。

The third part is the comparable research on the different models about the division of legislative authority of taxation between central and local government in different states , and draws some conclusions useful for China 's tax legislative power-sharing system .

然而，我国目前的税收立法权限纵向配置不甚合理并引发了一系列问题，这些问题的存在，已经成为了影响我国财税体系功能发挥、制约地方经济社会发展的瓶颈。

However , the current tax legislative authority vertical configuration is not reasonable and caused a series of problems , these problems have affected our tax system and has become the " bottleneck " of the development of local economic and social .

因此，本文以财政分权理论为基础，以地方税收入规模、中央地方税收管理权限的划分、地方税种结构的完善为切入点，对我国地方税体系的完善进行了深入的研究。

So based on the theory of fiscal decentralization , the article investigates the scale of the income of the local tax , the partition of the tax management power between the center and the local , the perfection of the local tax structure .

在成熟的市场经济国家，都实行分税制财政管理体制，科学规范的划分中央和地方之间的税收管理权限，在实践中产生了良好的效果。

In the countries with ripe market economy , the tax sharing system is generally implemented as part of the finance management system , drawing a clear line between the central management authority of taxation and the local management authority of taxation and has produced good results in reality .

第二章沿着我国地方税体系的税种沿革和税收管理权限划分状况两条主线对我国地方税体系的变迁作了系统的回顾，使我们更加了解了我国地方税体系的变迁规律。

The second chapter traces back the vicissitudes of our local tax system basing on the two main ways-the evolution of our local tax structure and the division of the tax management power and makes us know more about the rules of the evolution of our local tax system .

科学的界定中央与地方税收立法权权限，既涉及中央与地方政府之间的财政分配关系，又涉及到地方政府立法、执法和司法部门之间税权的配置等一系列问题。

Scientific definition of the central and local taxation legislation jurisdiction , involve between central and local governments of financial allocation relationship , and involve local government legislation and law enforcement and judicial departments configuration of between series of problems , such as taxation .

税收、财源与权限分离的问题导致加拿大经济运行不畅；

Thirdly , separation of finances , revenues and jurisdiction did not make Canadian economy develop in a steady and smooth way ;

中央与地方在税收收入与税收管理权限的划分上，不能适应彻底实行分税制的需要。

Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system .

政府间的事权和支出划分不够明确，税收划分方式、税收权限的划分以及政转移支付制度都有待于进一步地加以改进和完善，省以下财政体制也不够完善。

Compartmentation of expend , income of revenue and popedom of revenue are not clearly , system of transfer payment and public financial institution under province are to be mended and perfected .

为此，我作《税收立法与税收法定主义》一文，从税收立法、立法权限论证依法治税的理论基础税收法定主义。

That is the reason I write this paper , I demonstrate the theory basis of stipulation doctrine of tax revenue from views of taxation revenue legislation and legislation power limitation .

税收管理体制是整个财政管理体制的重要内容之一，它规定着各级政府的税收管理权限，是财政管理体制的基础。

Taxation governance system , the fundamental part and foundation of the whole fiscal system , provides the powers in taxation for governments at different levels .

税收法定主义是税收征收的指导原则，在坚持税收法定主义的前提下，合理界分中央和地方的税收立法权限。

Under the precondition of this supreme guidance , legislation power on taxation should be clarified between central government and local .