我国税收立法权横向纵向分配优化分析,经济法论文.docx

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1、我们国家税收立法权横向纵向分配优化分析,经济法论文 本篇论文目录导航：【题目】 我们国家税收立法权横向纵向分配优化分析【第一章】【第二章】【第三章】【第四章】【第五章】【结束语/以下为参考文献】 内容摘要 税收立法权是国家重要的税权之一，牵涉人民的亲身福祉。我们国家是单一制国家，强调税收立法权的相对集权是必要的，但当前过度集中的情况，已经对地方产生了反作用，并且阻碍了税收法治化进程，更不利于我们国家当代财政体制的建设。因而，根据我们国家新一轮财税体制改革的要求，合理划分和地方间的税收立法权，赋予地方适度的税收立法权显得特别迫切。 税收立法权的分配，一般能够分为横向分配和纵向分配两类。横向分配是

2、指一级国家机关之间的税收立法权分配，主要牵涉立法机关与行政机关在税收立法方面各自享有的权利范围；纵向分配则指机关与地方机关的税收立法权分配。由于各个国家的税收立法权体制各不一样，各国对税收立法权的划分也是有所不同的，即便在同一个国家的不同时期，其税收立法权体制可以能不同。 从税收立法权的横向分配看，我们国家(宪法和法律没有做出明确权责划分规定。在最高立法机关内部，即全国人民代表大会及其常委会之间，税收立法权限上的划分不甚明了。其次，固然(立法法规定了允许受权立法，但立法机关和行政机关之间，即全国人民代表大会及其常委会和之间，各自的税收立法权限也不清楚明晰，人大的 虚弱 与行政机关的 强势 构成

3、鲜明比照。从税收立法权的纵向分配看，与地方之间的税收立法权划分，不是由权利机关通过立法决定，而是由以行政决定的方式予以明确。这与域外大多数国家通过宪法或基本法，明确划分税收立法权限的纵向配置形式有较大不同。 我们国家税收立法权横向分配上存在的一些主要问题有：受权行使税收立法权违犯(立法法、税收立法权的转受权缺乏法律根据、越权立法普遍存在、受权行政立法监督缺失、 以费代税 情况严重等。我们国家税收立法权纵向分配上存在主要问题有：税收立法权高度集中于、对地方行政性收费监督不力、地方变相行使税收立法权情况严重。 基于以上事实，应广泛考察域外国家税收立法权分配的经历体验，以完善我们国家的税收立法权分配

4、制度。鉴于我们国家税收立法权的横向分配还将继续保持相对集中，并且要突出人大的作用。因而，德国集中的横向立法权分配形式及其有力的限制权利的措施值得我们国家学习。在税收立法权纵向分配上，能够借鉴法国通过转移支付的方式来弥补税收立法权高度集中于的缺乏。 我们国家税收立法权横向配置形式上，能够选择采用 收受权重监督形式 .这一形式能够通过税收立法权复归全国人大及其常委会、完善加强税收行政立法的监督等方式实现。在纵向税收立法权分配形式上，能够采用 相对集权适当下放形式 .这一形式的详细实现机制有：制定税收基本法对立法权的下放做出规定、减少财政级次合理配置地方税收立法权、授予地方部分税收要素的调整、确定权

5、，建立地方特色税种立法权批准制度。另外，我们还应该通过修改(宪法，在(宪法中增加财税专章，同时通过修改(立法法第八条第 6 款，使我们国家税收立法权的纵向分配获得宪法根据。 本文关键词语：税收立法权；纵向配置；横向配置；与地方。 ABSRTACT. Tax legislative power is one of the important tax rights of the country, involvingthe people s vital well-being. China is a unitary country, emphasizing the relativecentraliza

6、tion of the central tax legislative power is necessary, but the current situationof excessive concentration has been counterproductive to the local government, andhindered the process of Tax Legalization, which is not conducive to the construction ofChina s modern financial system. Therefore, accord

7、ing to the requirements of China snew round of tax system reform, it is urgent to reasonably divide the tax legislativepower between the central and local governments, and give the local moderate taxlegislative power. The distribution of tax legislative power can be divided into two categories:horiz

8、ontal distribution and vertical distribution. Horizontal distribution refers to thedistribution of tax legislative power between the state organs, mainly among the stateorgans at the central level, involving the respective powers of the legislature and theadministrative organs in the tax legislation

9、. Vertical distribution refers to the distributionof tax legislative power between the central and local authorities, where the central andlocal authorities do not only refer to the central and local areas of the unitary state, butalso the federal, state and republics under the federal system. Each

10、country s taxlegislative power system is different, even in the same country in different periods, thetax legislative power division may also be different. From the horizontal distribution of tax legislative power, there is no law to definethe jurisdiction of tax legislation in china. Between the le

11、gislative and administrativeorgans, namely between the National People s Congress and its Standing Committee andthe State Council, the legislative authority of Taxation boundaries are not clear, betweenthe top legislature and the National People s Congress and the Standing Committee ofthe division o

12、f tax legislative power is not clear. From the vertical distribution of taxlegislation, tax legislative power division between the central and the local governmentsin our country, the system is not by the supreme authority decided by the State Councilon legislation, but the administrative decision w

13、ay clear, this and foreign mostly in theconstitution or other basic laws in a clear division between central and localgovernments of tax legislation the stark contrast. The main problems of transverse distribution of tax legislative power in China: onAuthorizing the tax legislative power in violatio

14、n of legislative law , the state counciltax legislative delegation is lack of legal basis, ultra vires legislation exists, authorizedadministrative legislation supervision, tax situation is serious. The main problems ofthe vertical distribution of tax legislative power in China are: the legislative

15、power oftax is highly concentrated in the central and central government, the supervision of localadministrative fees is insufficient, and the local government in disguised form of taxlegislative power is serious. Based on the above facts, we should learn from the experience of the allocation offore

16、ign countries tax legislative rights, so as to improve the distribution system of taxlegislative power in china. In view of the horizontal distribution of China s taxlegislative power, it will continue to maintain the central relatively concentrated,highlighting the great role of the direction, ther

17、efore, the German centralized horizontallegislative power distribution mode and its powerful limiting measures are worthlearning in china. In the vertical distribution of tax legislative power, the centralgovernment of France maintains the macroeconomic regulation and control of localeconomy and soc

18、iety through indirect transfer payments, rather than throughadministrative power and direct administrative orders. Therefore, France can learn fromthe transfer of payment to make up for the lack of tax legislation concentrated in thecentral. On the basis of the horizontal allocation mode of tax legi

19、slative power, we canadopt the supervision model of collection and weight . This model can be realizedthrough the legislation of tax authorization returning to the NPC and its StandingCommittee, and perfecting the supervision of tax administrative legislation. In thevertical distribution mode of tax

20、 legislative power, the mode of relative centralizationand appropriate decentralization can be chosen . This model realization mechanism: legislation of basic tax law legislation on the decentralization of the provisions, reducethe rational allocation of the financial level of local tax legislative

21、power, localgovernment granted part of the tax adjustment, determine the weight factor, theestablishment of local tax legislative approval system characteristics. In addition, we should strengthen the amendment and perfection of the Constitution andrelated laws. Through tax constitutionalism, the fo

22、rm and style of tax provisions arestipulated in the constitution. Keywords:tax legislative power; vertical allocation; horizontal allocation; central andlocal government。 目 录 第一章绪论 第一节选题的意义 第二节国内外研究综述 第三节研究内容与研究方式方法 第二章税收立法权分配的理论基础 第一节税收民主的经济学原理 第二节税收法定主义与财政分权 第三节税权和税收立法权 第四节税收立法权的分配形式 第三章我们国家税收立法权分配的现有形式和问题 第一节我们国家税收立法权分配的现有形式 第二节我们国家税收立法权横向分配存在的问题。 第三节我们国家税收立法权纵向分配存在的问题。 第四章域外国家税收立法权分配的经历体验借鉴 第一节税收立法权横向分配的国际经历体验借鉴。 第二节税收立法权纵向分配的国际经历体验借鉴。 第五章我们国家税收立法权分配形式的完善考虑 第一节我们国家税收立法权分配的可能性 第二节我们国家税收立法权分配的形式选择 第三节宪法及相关法律的修改与完善 结束语 以下为参考文献 附录 致谢