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shui shou li fa quan xian hua fen yan jiu
Author(s): 
Pages: 15-18
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  地方税收立法权权限划分分权模式税收法律主义横向划分地方人大及其常委会纵向划分国际比较复合模式单一模式;
Abstract: 税收立法权限划分研究□彭三税收立法权是指国家政权机关或政权机关代表者依据法定程序制定、认可、解释、修改、补充和废止税收法律、法规、规章的权力。①六百多年前,英国新兴的市民阶级最早提出了“没有代表则无税”(Notaxationwithoutrepres...
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