论中央与地方税权的划分

税权是国家权力在税收领域的体现,包括税收立法权、税收行政权和税收司法权三个方面的内容。税权具有可以进行纵向划分的性质,是中央与地方税权划分的必不可少的前提条件。中央与地方税收立法权划分的核心,是地方是否拥有地方税的立法权。宪法和法律的限制、司法权和民主制度的制约,可以有效防止地方税收立法权的滥用。按照不同税种的归属确定税收行政权的归属,是划分中央与地方税收行政权应当遵循的基本原则。

On the Tax Division between the Central and Local Governments

Tax power embodies the state power in the field of tax.It includes tax legislative power,tax administrative power and tax judicial power.Tax sharing fiscal system has been put into practice in a country,and the property of tax power as being divided vertically of tax power is the prerequisites for the tax power division between the central and local governments.It is the core of tax legislative power division between the central and local governments that the local government possesses legislative power of local taxes.Ruled by the constitution and laws,limited by judicial power and democratic system,local legislative power can be validly protected from being abused.Tax administrative power division between the central and local governments should comply with the principle in the way of dividing the types of taxes.