| 中国财政体制立法之完善 |
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| 引用本文： | 黄正刚. 中国财政体制立法之完善[J]. 湖北警官学院学报, 2003, 0(4): 17-22 |
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| 作者姓名： | 黄正刚 |
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| 作者单位： | 中国人民保险公司江夏分公司 湖北武汉430200 |
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| 摘 要： | 为完善我国财政体制立法 ,必须提升立法层级 ,理顺立法体制 ,把财政体制立法权限划归立法机关 ,应建立分税制分级财政体制 ,完善政府间事权划分立法、政府间财政收支权限划分立法、政府间转移支付立法 ,制订出税收基本法。
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| 关 键 词： | 中国财政体制 分税制 事权 财政收支权限 |
Improvement on Chinese financial system legislation |
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| HUANG Zheng-gang. Improvement on Chinese financial system legislation[J]. JOurnal of Hubei University of Police, 2003, 0(4): 17-22 |
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| Authors: | HUANG Zheng-gang |
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| Affiliation: | HUANG Zheng-gang |
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| Abstract: | In order to improve the financial system legislation of our country,legislative level needs promoting, legislative system needs clarifying and a two-class multiple-level legislative system should be adopted. And under the guidance, different financial system of separated taxing system should set up, and limits of authority should be divided, stipulating the sources of taxes. |
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| Keywords: | Chinese financial system separated taxing system power limit of financial in-and-out |
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