中国税权重构的法律思考

税权是分税制财政管理体制法的核心内容。我国于 1994年实行分税制财政体制 ,对税权进行了配置 ,但从多年运作的情况看 ,这种税权配置存在不少问题。就中国税权的重构作了一些初步探讨 ,并建议赋予地方以适当的税收立法权 ,合理划分税种 ,使地方政府的事权与财权相统一。

Restructre of China's Tax Right

The tax right is the key of financial system of law of the system of tax allocation.China implemented the financial system of the allocation in 1994,disposed the tax right,but seen form situation operated for many years,many questions exist. This article construct and make some discussion again by tax right on China,propose and entrust to place with the proper tax revenue legislative right,and divide the tax category properly,make the duties and responsibilities of the local government conform with owners of property.