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shi lun wo guo shui shou li fa ti zhi zhi wan shan
Author(s): 
Pages: 62-65
Year: Issue:  6
Journal: Taxation Research Journal

Keyword:  税收立法体制税收立法权限立法权限范围我国税收税法体系效力等级税收法律法律规范国家机关税收法规;
Abstract: 试论我国税收立法体制之完善□刘剑文李刚一税收立法是指一定的国家机关依据法定程序,在法定权限范围内,制定、修改和废止税收法律规范的专门活动。税收立法体制主要是规定税收立法权限在一定的国家机关之间划分的制度,其核心是明确中央和地方之间有关税收立法权限的划...
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