3) tax legislative power
税收立法权
1.
In accordance with the theory of social public goods and the nature of local taxes,as well as the political economic system and rules of the law,combining the necessity to improve tax-sharing fiscal system and to build local tax system,there is theoretical inevitability for local tax legislative power.
税收立法权是税权中的核心权力。
2.
It includes tax legislative power,tax administrative power and tax judicial power.
税权是国家权力在税收领域的体现,包括税收立法权、税收行政权和税收司法权三个方面的内容。
3.
Tax legislative power is one of the most important part of the state legislation power.
税收立法权作为国家立法权的重要组成部分,是税法中最为基本的和具有原创性的权力,是税收执法权和税收司法权存在的前提和基础。
4) tax legislative authority
税收立法权
1.
Lowering the tax legislative authority properly is benefit to raising efficiency due to the local governmental advantages.
基于地方政府的相对优势,税收立法权适当下放可以提高效率。
2.
The problem in the vertical seperation of the tax legislative authority are as following:normal tax legislative authority is over-concentrated and the abnormal quasi-tax authority is out of control,as a result,many problems occurred.
我国的税收立法权纵向划分存在的问题是 ,规范的税收立法权过于集中 ,而不规范的准税收权—费权则泛滥失控 ,造成多种危害。
5) legislative authority of taxation
税收立法权
1.
At Present, there exists an aberrance horizontally and an absence vertically in our legislative authority of taxation.
目前，我国税收立法权在横向上存在“越位”，在纵向上存在“缺位”；“经济人”的假设与信息不对称、不完全的存在可能导致税收征纳主体的违法行为；税收司法实践中出现大量的违反司法独立性的现象。
6) tax legislative authority
税收立法权限
1.
This article attempts to analyze in detail the deficiencies and limitations of the current tax legislative authority system in China,which are as follows:1.
本文详细分析了我国现行税收立法权限体制的不足与缺陷:税收立法权限横向划分不明确,税收授权立法范围过大;税收立法权过度集中于中央,地方行使的税收立法权限过小。
2.
According to the Legislative Code, some countermeasures should be taken to perfect the tax legislative system, that is,a basic code of taxation should be published,a tax legislative system should be set up and a tax legislative authority should be divided.
依据《立法法》的规定,未来一段时间在完善我国税收立法体系的过程中,应采取的相应对策包括:尽快颁布税收基本法;逐步建立以税收法律为主、行政法规为辅的科学统一的税收立法体制;合理划分税收立法权限。
补充资料：《苏法防止意外或未经授权使用核武器协定》
《苏法防止意外或未经授权使用核武器协定》
Agreement between the Union of Soviet Socialist Republics and France on the Prevention of the Accidental or Unauthorized Use of Nuclear Weapons
Su一Fa Fangzhi Yiwai huo Weiiing Shou-quQn Shiyong Hewuqi Xieding《苏法防止意外或未经授权使用核武器协定》(A、reemen亡between the UnionofSovier Soeialisr RePublics and Franceo儿thePrevention oftheAceidentalorUnauthorizedu、。ofNu“ea厂漪aPons)苏联和法国于1976年7月16日在莫斯科以互换信件形式签订，同日生效。际定共5条，主要内容有:双方保证继续采取组织和技术措施，防止意外或未经授权使用核武器;一旦发生可能导致核武器爆炸并有损于另一方的意外事件或不明核事故时，双方将主要使用克里姆林宫和爱丽舍宫的直接通信线路通知对方;为尽量减少对不明核事故的误解，每一方都可向另一方通报，或要求对方通报它认为必需的情况。70年代以后，由于核武器大量增加，苏联和西方有核国家认识到任何意外使用核武器都会引起严重后果。本协定是苏联同西方3个核国家签订的类似协定之一，属于建立信任措施的性质。 (孙恩言)
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条