论我国分税制体制的立法完善

:2004-10-09:(1979-),,,;(1950-),,,7120051()JournalofNortheasternUniversity(SocialScience)Vol17,No.1Jan.2005:1008-3758(2005)01-0057-03,(,110004):,,:,,,,,:,,,:;;:D91212:A,,[1],,(),,,,,,,,199420021994,,,,2002,,,,,,,,,1.1994,,,,,2.,1994,,,©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,3.,,1994,,,,,;,[2],,,,4.,,,:,,,1993,,,:;,,,,,,,,,,1.,:,,,,,,,,,,,,;,,,,,,,,,,,,2.,,,,,,,,,,,85()7©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.[3],,,,,,,,,,,,,,,,3.,,,,,,,(1),,,,,(2),,,,,,;,(3),,,,,,:[1].[M].:,2000.365.[2].[N].,1994-01-18(3).[3].[J].,1993,(12):18.OntheImprovementofTaxDecentralizationSystemThroughLegislationZHENGLi2li,WANGTai2jin(SchoolofHumanities&Law,NortheasternUniversity,Shenyang110004,China)Abstract:ThetaxdecentralizationsystemisofimportancetoChinasfinancialadministration.Lookingbackbrieflyonthehistoricaldevelopmentofthesystem,themainproblemsofthesystemarediscussedwithrespecttolegislation,suchaslackofanoveralllegislationfortaxation,thetaxportionthelocaltaxationauthoritieshavearighttolevyisrathersmall,unreasonabledivisionofthetaxationrightsbetweenlocalandcentralauthoritiesespeciallythetransferpaymentwhichistobelegislated.InviewoftheactualityinChina,somesuggestionsareputforwardforlegislation,i.e.,formulateabasiclawfortaxationasthebasisonwhichthetaxdecentralizationsystemwillbefurtherimproved,givelocalauthoritiesaproperrightintaxation,dividemorereasonablythetaxationrightbetweenlocalandcentralauthoritiesconcernedandformulatethelawoftransferpayment.Keywords:taxdecentralizationsystem;legislation;taxationright(:)951:©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.