【作者】 潘明星；

【Author】 Pan Mingxing

【机构】 山东财政学院；

【摘要】 本文阐明了税权纵向划分的含义及其理论基础,针对我国税权划分存在的问题,借鉴国际经验,提出了完善我国税权划分的设想。本文认为,解决税收立法行政化的问题,主要是切实按照《立法法》的要求规范我国税收授权立法;解决征税主体征管权交叉的问题,主要是优化税务机构设置;解决税收收益权划分不规范的问题,主要是确立地方政府的税收权益主体地位。更多还原

【Abstract】 This paper clarifies the significance and theoretic basis of the longitudinal compartmentalization of tax rights. To deal with the problems existing in the compartmentalization of tax rights in our country, using international experience for reference, this paper proposes some ideas for the perfection of the compartmentalization of tax rights in our country. This paper thinks that, in order to solve the problem of the administrative legislation of tax, authorized legislation of tax should be standardized earnestly according to the requirements of the Legislation Law; and in order to solve the problem of the chiasm of the right of tax collection and management by the tax collectors, the setups of tax administrative organs should be optimized. To solve the problem of non-standard compartmentalization of the beneficial rights of tax, the local government’s dominant position of tax rights and interests should be established.更多还原