论我国税收立法权限体制_经济法学论文【精品论文】.docVIP

???ò1ú?°ê?á￠·¨è¨?Tì???(1)_?-??·¨?§???? ???aòa???°ê?á￠·¨è¨?Tì???ê??????°ê?á￠·¨ì???μ?o?D?￡???2?×?ó?è±?Yê?μ??????°?ò1ú?°ê?á￠·¨?D′??úμ????à?êìaμ??ù?′?ù?ú￡???óD?????óò?2???μ?????oííêé?￡?2??ü??ò?2??a???°ê?á￠·¨?Dμ??êìa￡?′ó???a??óé?°ê?á￠·¨?ù2úéúμ??°·¨ì??μμ??êìa￡?ê1?ò1ú?°·¨μ?1|?üoí×÷ó?μ?μ??üo?μ?·￠?ó?￡μ±?°óD1??ò1ú?°ê?á￠·¨è¨?Tμ??D??×?Dèòaì?ì?μ??êìaóD?t￡oò?ê??ò1ú?°ê?á￠·¨è¨?Tì???óD??D??êìa￡??tê?è?o?íêé??ò1ú?°ê?á￠·¨è¨μ?·????￡±????ú?è??ò?óDμ??D??3é1?μ??ù′?é?￡????aD??êìa??DDá????a?μí3μ?·????D???￡???? The legislative competence system of the tax revenue is a core of the legislative system of the whole tax revenue, it is causing the origin of a great deal of questions that the tax revenue of our country exists while legislating at present with the defect that its is insufficient, only improving and perfecting it constantly, the problem that could solve the tax revenue while legislating further , thus solve the problem that legislated tax law system produced by the tax revenue , make the function and function of the tax law of our country given play to better. The question needed probing into most in research about the legislative competence of tax revenue of our country has two at present: First, of our country tax revenue legislative competence which issues system have; Second, how perfect of our country tax revenue distribution of legislative power our country. The author drawing lessons from existing research results, have carried on comparatively systematic analysis and research to these questions. ??1??ü′ê???°ê?á￠·¨è¨?T ì??? á￠·¨è¨ ???y???? ????áù°ù?ê?°ó￠1úD?D?μ?êD???×??×???ìá3?á??°??óD′ú±í?ò?T?°?±μ??÷???￡?ú′??ù′?é?￡?êà???÷1ú?e2?·￠?1oíè·á￠á??°ê?·¨?é?÷ò??-?ò￡?′ó?????°ê?á￠·¨?êìaìáμ?ê?·?í?3?μ??????￡?ú?°ê?á￠·¨1y3ì?D￡??-óDè¨???¨?°·¨￡??°ê?á￠·¨è¨è?o???·?oíD-μ÷￡??a1??μμ??°·¨μ?è¨ítD?oí?′DDD§1?￡?1??μμ?1ú?ò?°ê????èμ??¨éè?￡???ò1ú?°ê?á￠·¨è¨?T?êìa￡?ê?μ±?°oí??oóíêé?·??°??￡?í????°·¨ì??μμ??¨á￠oí1ú?ò?°ê????èμ?′′D?Dè×?á|?a??μ?ò?????′ó?êìa?￡?ü?êà′?§ê??????°ê?á￠·¨è¨?Tì???ò?óDò?D??D??￡?μ?éD?·?μí