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di fang shui shou li fa quan de yan jiu
Author(s): 
Pages: 32-35
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  地方税收立法权地方政府地方税立法权资源配置效率分税制中央与地方税收管理体制效率损失中央税分权管理;
Abstract: 地方税收立法权的研究□李大明税收立法权的划分是税收管理体制的核心问题,必须符合税收管理体制的基本原则,有利于加强税收法制建设,处理好集权与分权的关系,充分调动中央和地方两个积极性,提高资源配置效率。我国现行税收立法权的划分是在计划经济体制下执行集权型...
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