論稅權(quán)劃分

摘  要

稅權(quán)是稅收的管轄權(quán),其具體內(nèi)容包括稅收立法權(quán)、稅收執(zhí)法權(quán)、稅收司法權(quán),根據(jù)不同的劃分方法可分為橫向劃分和縱向劃分。我國的稅權(quán)劃分缺乏規(guī)范性,稅收立法權(quán)行政化,中央集權(quán)過多和地方分權(quán)過度并存；稅收征管主體混亂，執(zhí)法不公；稅收司法缺乏獨立性和合理性。通過分析和借鑒國際上稅權(quán)劃分的典型代表—美國、日本、法國的經(jīng)驗，結(jié)合我國的現(xiàn)實情況，稅權(quán)劃分的完善應(yīng)主要把握5個方面：選擇合理的稅權(quán)劃分模式；完善稅法體系；賦予地方1定的稅收立法權(quán)；合并國、地兩套稅務(wù)機構(gòu)，嚴(yán)格依法執(zhí)法；保障稅收司法權(quán)獨立，實現(xiàn)涉稅案件及時有效解決。
關(guān)鍵詞：稅權(quán)；稅權(quán)劃分；稅收立法權(quán)；稅收執(zhí)法權(quán)；稅收司法權(quán)
                                       
 
Abstract

The tax power is the jurisdiction of tax revenue, the concrete contents of which include the legislative power with tax revenue, the enforcement power of tax revenue and judicial power with tax revenue. According to different division methods, the tax power can be divided into transverse direction and longitudinal direction .The tax power division in our country is lack of norm, the legislative power with tax revenue turns to administration, the centralization of authority is excessive and the division power of decentralization keeps with each other excessively; The administration of tax revenue is disorder, the enforcement of law is unjust; The judicial system of tax revenue is lack of independence and justification. By analyzing and referring the international classical representatives of tax power division --the experience of American, Japan and France, the improvement of tax power division should mainly grasp five aspects: choice reasonable model of tax power division; improve the system of tax law; give a certain legislation power of tax revenue to the local place; merge tax administration organization of country and local place; enforce the law buy law strictly; safeguard the independence of tax judicial power and realize the case of tax to solve timely and validly and associating with the reality of our country.
    Keywords：tax power; tax power division; legislation power with tax revenue; enforcement power with tax revenue; judicial power with tax revenue
注：【包括：畢業(yè)論文、開題報告、任務(wù)書】
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