论我国的税收授权立法
宁立成;陈玟桦
【期刊名称】《江西教育学院学报》 【年(卷),期】2015(000)004
【摘要】Tax authorized legislation is an important part of tax legislation system. There are some problems in tax author-ized legislation system in the PRC that need to be reformed. Tax authorized legislation could be improved in the following aspects:adhering to the legal principle of inland revenue and the principle of power restriction and supervision;perfecting or formulating relevant laws;the implementation of the legal principle of inland revenue,and the standard of the state coun-cil’s authorized legislation from the National People’s Congress;improving and strengthening the tax legislation supervision of the National People’s Congress,supervising tax authorized legislation.%税收授权立法是税收立法制度的重要组成部分。我国税收授权立法的制度和实践存在一些需要加以改革的问题。我们可以在以下方面对税收授权立法加以完善：坚持税收法定原则和权力制约与监督原则；完善或者制定有关法律；落实税收法定原则，规范全国人大对国务院的授权立法；完善和强化全国人大税收立法监督权，监督授权税收立法。 【总页数】5页(12-16)
【关键词】税收立法;授权立法;税收法定 【作者】宁立成;陈玟桦
论我国的税收授权立法
