人民的税权理应在人大,可是人民的“税权”为什么旁落各级行政机关?据了解,现行税种当中,只有个人所得税、企业所得税和车船税由全国人大及其常委会制定法律开征。而国务院涉税的暂行条例有20多种,财政部与国家税务总局发出的涉税“细则”、“文件”和“通知”数以百计,其他由中央部委与省级部门发出的成千上万,更低层级政府制定的罚款和收费文件更是数不胜数。在“中国特色”财税体制 It is understood that among the current types of taxes, only personal income tax, enterprise income tax and travel tax are enacted by the NPC and its standing committee for the enactment of laws . The State Council tax-related interim regulations have more than 20 kinds, the Ministry of Finance and the State Administration of Taxation issued by the tax “details ”, “documents ” and “notice ” hundreds, other by the central ministries and provinces Tens of thousands of lower-level government issued by the ministries and commissions fines and fees documents are numerous. In the “Chinese characteristics ” fiscal system