我国税收立法权横向纵向分配优化分析.docx

我国税收立法权横向纵向分配优化分析摘要 税收立法权是国家重要的税权之一，涉及人民的切身福祉。我国是单一制国家，强调中央税收立法权的相对集权是必要的，但目前过度集中的情况，已经对地方政府产生了反作用，并且阻碍了税收法治化进程，更不利于我国现代财政体制的建设。因此，根据我国新一轮财税体制改革的要求，合理划分中央和地方间的税收立法权，赋予地方适度的税收立法权显得十分迫切。税收立法权的分配，一般可以分为横向分配和纵向分配两类。横向分配是指中央一级国家机关之间的税收立法权分配，主要涉及立法机关与行政机关在税收立法方面各自享有的权力范围；纵向分配则指中央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相同，各国对税收立法权的划分也是有所不同的，即使在同一个国家的不同时期，其税收立法权体制也可能不同。从税收立法权的横向分配看，我国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，虽然立法法规定了允许授权立法，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国务院之间，各自的税收立法权限也不清晰，人大的虚弱与行政机关的强势形成鲜明对比。从税收立法权的纵向分配看，中央与地方之间的税收立法权划分，不是由权力机关通过立法决定，而是由国务院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模式有较大不同。我国税收立法权横向分配上存在的主要问题有：授权行使税收立法权违背立法法、国务院税收立法权的转授权缺乏法律依据、越权立法普遍存在、授权行政立法监督缺失、以费代税情况严重等。我国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中央、中央政府对地方行政性收费监督不力、地方政府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验，以完善我国的税收立法权分配制度。鉴于我国税收立法权的横向分配还将继续保持中央相对集中，并且要突出人大的作用。因此，德国集中的横向立法权分配模式及其有力的限制权力的措施值得我国学习。在税收立法权纵向分配上，可以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中央的不足。我国税收立法权横向配置模式上，可以选择采用收授权重监督模式.这一模式可以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模式上，可以采用相对集权适当下放模式.这一模式的具体实现机制有：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、授予地方政府部分税收要素的调整、确定权，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，使我国税收立法权的纵向分配获得宪法依据。关键词：税收立法权；纵向配置；横向配置；中央与地方。 ABSRTimportant tax rights of the country, involvingthe people's vital well-bentralization 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 syssnew 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 po power can be divided into two categories:horizontal distribution and vertical distributax 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 legislat 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 syserent, even in the same country in different periods, thetax legislative power division may also be differ tax legislative power, there is no law to definethe jurisdiction of tax legislation in chly 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 of tax legislative power is not cllegislative 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 way clear, this and foreign mostly in theconstitution or other basic laws in a clear division between central and localgovernments of tax legislation the stark contrtribution of tax legislative power in China: onAuthorizing the tax legislative power in violation of legislative law, the state counciltax legislative delegation is lack of legal basis, ultra vires legislation exists, authorizedadministrative legislation supervision, tax situation is seriegislative power in China are: the legislative 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 seri learn from the experience of the allocation offoreign countries' tax legislative rights, so as to improve the distribution system of taxlegislative power in chtaxlegislative power, it will continue to maintain the central relatively concentrated,highlighting the great role of the direction, therefore, the German centralized horizontallegislative power distribution mode and its powerful limiting measures are worthlearning in ch the centralgovernment of France maintains the macroeconomic regulation and control of localeconomy and society through indirect transfer payments, rather than throughadministrative power and direct administrative ordt to make up for the lack of tax legislation concentrated in thecentcation mode of tax legislative power, we canadopt the supervision model of collection and weiax authorization returning to the NPC and its StandingCommittee, and perfecting the supervision of tax administrative legislatwer, the mode of relative centralizationand appropriate decentralization can be choegislation of basic tax law legislation on the decentralization of the provisions, reducethe rational allocation of the financial level of local tax legislative power, localgovernment granted part of the tax adjustment, determine the weight factor, theestablishment of local tax legislative approval system characteristhe amendment and perfection of the Constitution andrelated lax provisions arestipulated in the constituttical 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模式 第三章我国税收立法权分配的现有模式和问题 第一节我国税收立法权分配的现有模式第二节我国税收立法权横向分配存在的问题。第三节我国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验借鉴 第一节税收立法权横