稅收立法權(quán)限劃分研究——兼論我國(guó)稅收立法權(quán)限橫向劃分的完善.pdf

1、橇旦大學(xué)碩士學(xué)位論文(專、『k學(xué)位)稅收立法權(quán)限劃分研究兼論我國(guó)稅收立法權(quán)限橫向劃分的完善院系(所)專業(yè)姓羈法學(xué)院法律碩J李雅文指導(dǎo)教師季市剛副教授完成日期；2006《4月12HAbstractDivisionoftaxlegislativepoweristhecoreoftaxIegislationsystem。andissubjectedtothefactsofsocietypolitics，economyhistoryandsoo

2、n，soitispresentedindifferentmodelsinvariouscountriesThereasonableandscientificpartitionoftaxIegislativepoweristhepremiseandalsothemostimportantfacttoestablishaperfect，integraltaxlegislativesystemInaddition，thepartitionof

3、taxlegislativepowerplaysanimportantroleinperfectionoftheadministrationoftaxrevenueOnlybythedefinitionandstatuteofthetaxlegislativepowershouldtheintegraltaxlegislationsystembeperfected，thetaxsystembeusefuIandtheobjectofta

4、xmanagementunderIawberealizedThisthesisfirstofalldescribedthepartitionoftaxlegislativepoweronitsbasiclegalprobleminthefirstpart，suchaslegalbasisforpartition，concretemodelsandtheestablishmentofstatutorytaxationprinciple。t

5、herefore，presentedageneralidea0nthetermofthepartitionoftaxlegislativepowerVariouscountriesestablishedvariousmodelsonthepartitionoftaxlegislativepoweraccordingtotheirspecificbackgroundofpoliticandeconomyAfterthatintheseco

6、ndpart，thethesisintroducedthedetailsituationofthepart=tlonoftaxlegislativepoweronforeigncountrieswithgreatemphasize，soastounderstandmoredeeplyaboutthenatureofthepartitionoftaxlegislativepoweramongwhich。Iespeciallyintrodu

7、cedtheconditionofBritainandTheUSA。soastocomprehendessentiallytheirchoiceofpartitionmodelontaxlegislativepowerItsfavorableforustouseforeigncountnes’experienceforreferenceandtocheckoutthesuccessornotofthelegaltheoryunderbe

8、neathandthesystemabovefromamorebroadenviewofpoint，andthenstrengththeapplicabilityofourtaxlegislationsystemThereforethisthesisshedsafocusinthethirdpartandthefourthpartontheproblemsexistingonthepartitionoftaxlegislativepow

9、erbetweencentraladministrativeorganizationandlegallegislativeorganization，themalpracticeonthedelegationoftaxlegislationandputforwardsomeperfectionproposalsbyreferringtoforeigncountries’expedenceThedivisionoftaxlegislativ