论我国分税制体制的立法完善

分税制是我国财政体制的重要内容,通过对我国分税制历史的简要回顾,分析了分税制在立法方面存在的主要问题:缺少完整立法,地方税权小,中央和地方事权划分不合理,转移支付有待立法.针对这些问题,结合我国实际情况,提出立法上的建议:制定作为分税制依据的税收基本法,给予地方一定的税权,合理划分中央和地方的事权、财权,制定转移支付法.

On the Improvement of Tax Decentralization System Through Legislation

The tax decentralization system is of importance to China's financial administration. Looking back briefly on the historical development of the system, the main problems of the system are discussed with respect to legislation, such as lack of an overall legislation for taxation, the tax portion the local taxation authorities have a right to levy is rather small,unreasonable division of the taxation rights between local and central authorities especially the transfer payment which is to be legislated. In view of the actuality in China, some suggestions are put forward for legislation, i.e., formulate a basic law for taxation as the basis on which the tax decentralization system will be further improved, give local authorities a proper right in taxation, divide more reasonably the taxation right between local and central authorities concerned and formulate the law of transfer payment.