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1994年我国进行了新税制改革,并确定了我国现行的税权划分。目前我国的税权存在着如税权划分不尽合理等问题。简要地分析我国税权划分的现状后,指出了立法权过分集中,税权的划分缺乏稳定,地方越权、滥权现象严重以及地方税的改革严重滞后等问题并提出了解决对策。
In 1994, China carried out the reform of the new tax system and determined the current tax right division in our country. At present, China’s tax rights exist such as tax rights are not reasonable and other issues. After briefly analyzing the current situation of the division of taxation in our country, the paper points out the problems such as excessive concentration of legislative power, lack of stability of taxation right, serious overuse of power, serious abuse of power and serious lag of local tax reform, and puts forward some countermeasures.