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论税权划分
摘 要
税权是税收的管辖权,其具体内容包括税收立法权、税收执法权、税收司法权,根据不同的划分方法可分为横向划分和纵向划分。我国的税权划分缺乏规范性,税收立法权行政化,中央集权过多和地方分权过度并存；税收征管主体混乱，执法不公；税收司法缺乏独立性和合理性。通过分析和借鉴国际上税权划分的典型代表—美国、日本、法国的经验，结合我国的现实情况，税权划分的完善应主要把握5个方面：选择合理的税权划分模式；完善税法体系；赋予地方1定的税收立法权；合并国、地两套税务机构，严格依法执法；保障税收司法权独立，实现涉税案件及时有效解决。
关键词：税权；税权划分；税收立法权；税收执法权；税收司法权
Abstract
The tax power is the jurisdiction of tax revenue, the concrete contents of which include the legislative power with tax revenue, the enforcement power of tax revenue and judicial power with tax revenue. According to different division methods, the tax power can be divided into transverse direction and longitudinal direction .The tax power division in our country is lack of norm, the legislative power with tax revenue turns to administration, the centralization of authority is excessive and the division power of decentralization keeps with each other excessively; The administration of tax revenue is disorder, the enforcement of law is unjust; The judicial system of tax revenue is lack of independence and justification. By analyzing and referring the international classical representatives of tax power division --the experience of American, Japan and France, the improvement of tax power division should mainly grasp five aspects: choice reasonable model of tax power division; improve the system of tax law; give a certain legislation power of tax revenue to the local place; merge tax administration organization of country and local place; enforce the law buy law strictly; safeguard the independence of tax judicial power and realize the case of tax to solve timely and validly and associating with the reality of our country.
Keywords：tax power; tax power division; legislation power with tax revenue; enforcement power with tax revenue; judicial power with tax revenue
注：【包括：毕业论文、开题报告、任务书】
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