| 我国地方税权的确立及其运行机制研究 |
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| 引用本文： | 姜孟亚,史际春. 我国地方税权的确立及其运行机制研究[J]. 法学家, 2010, 0(3) |
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| 作者姓名： | 姜孟亚 史际春 |
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| 作者单位： | 江苏行政学院法学部;中国社会科学院法学研究所; |
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| 摘 要： |
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| 关 键 词： | 财政分权 地方税权 地方政府 中央与地方 税收立法权 政府间税收竞争 |
A Study of the Establishment of Local Tax Power and Its Operational System in China |
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| Jiang Mengya,Ph.D.,Associate Professor of Jiangsu Administration College Law Department.. A Study of the Establishment of Local Tax Power and Its Operational System in China[J]. Jurists Review, 2010, 0(3) |
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| Authors: | Jiang Mengya Ph.D. Associate Professor of Jiangsu Administration College Law Department. |
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| Affiliation: | Jiang Mengya,Ph.D.,Associate Professor of Jiangsu Administration College Law Department. |
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| Abstract: | The local tax rights is not only related to national and social stability,but also conducive to the healthy functioning local government authorities. To devide tax power scientific and normative,it should strive to combine the central right diligently leading with moderate local power. It means the division of tax power should take full account of the power demand and financial expenditure of local governments. To wisely and rationally choose a main local tax category,we should reform and adjust the local s... |
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| Keywords: | Local Tax Power Allocation of Tax Power Constitutional Government Decentralization |
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