1) On Provincial Legislative Power of Taxation
论省的税收立法权
3) tax legislative power
税收立法权
1.
In accordance with the theory of social public goods and the nature of local taxes,as well as the political economic system and rules of the law,combining the necessity to improve tax-sharing fiscal system and to build local tax system,there is theoretical inevitability for local tax legislative power.
税收立法权是税权中的核心权力。
2.
It includes tax legislative power,tax administrative power and tax judicial power.
税权是国家权力在税收领域的体现,包括税收立法权、税收行政权和税收司法权三个方面的内容。
3.
Tax legislative power is one of the most important part of the state legislation power.
税收立法权作为国家立法权的重要组成部分,是税法中最为基本的和具有原创性的权力,是税收执法权和税收司法权存在的前提和基础。
4) tax legislative authority
税收立法权
1.
Lowering the tax legislative authority properly is benefit to raising efficiency due to the local governmental advantages.
基于地方政府的相对优势,税收立法权适当下放可以提高效率。
2.
The problem in the vertical seperation of the tax legislative authority are as following:normal tax legislative authority is over-concentrated and the abnormal quasi-tax authority is out of control,as a result,many problems occurred.
我国的税收立法权纵向划分存在的问题是 ,规范的税收立法权过于集中 ,而不规范的准税收权—费权则泛滥失控 ,造成多种危害。
5) legislative authority of taxation
税收立法权
1.
At Present, there exists an aberrance horizontally and an absence vertically in our legislative authority of taxation.
目前，我国税收立法权在横向上存在“越位”，在纵向上存在“缺位”；“经济人”的假设与信息不对称、不完全的存在可能导致税收征纳主体的违法行为；税收司法实践中出现大量的违反司法独立性的现象。
6) A Study on Splitting Tax Legislative Powers in China
税收立法权的划分
补充资料：立法权
立法权：国家编制，修改和废止法律的权力，统治阶级通过行使立法权把自己的意志以法律的形式表现出来，使之具有普通遵行的效力，在奉行“三权分力”原则的国家中，立法权在法律上归属于议会，议会的立法权受到行政机关和司法机关的制约，社会主义国家的立法权通常属于最高国家权力机关，中国的国家立法权属于全国人民代表大会及其常务委员会。————《法学辞典》 主编 邹喻，顾明 第382页 中国政法大学出版社，
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条