论统筹区域发展的财政税收立法

统筹区域发展是艰巨、复杂、长期的事业,亟需以科学发展观为指导,借鉴国际经验,以法律来保障其实施。现行财政税收法律在统筹区域发展上存在不足,需要从立法宗旨和基本原则、立法结构和主要内容、法律执行、法律监督以及法律责任等几方面共同构建统筹区域发展的财政税收法律。

On the Legislation on Finance and Tax Revenue to Plan as A Whole to Regional Development

To plan as a whole to regional development is an arduous, complicated and long-term undertaking. It needs to be guided by the scientific view of development, and carried out under the protection of legislations on finance and tax revenue, using the experience of other countries for reference. The current laws on finance and tax revenue have defects in plan as a whole to regional development. We should take all aspects as follows into consideration in making laws: legislative purposes and principles, legislative contents and structures, legal implementation, legal supervision and legal responsibility.