tax legislative power

基本解释

The local government has no legislative power of tax basically so that the local government use tax lever to adjusteconomy gets strongly restriction.
第三，地方政府行使税收执法权不规范：最后，我国税收司法体系还不独立，受地方政府干预严重，同时导致税收专业司法力量不足。
Tax Power is an important component of state power, which includes legislative power of tax, judiciary power of tax, executive power of tax and benefit power of tax.
税权是国家权力的重要组成部分，它包括税收立法权、税收司法权、税收征管权和税收收入归属权。
Aspects of the tax legislative power horizontal and vertical division of unreasonable and excessive emphasis on state power to the neglect of the protection of civil rights;
税收立法权方面横向与纵向权力划分不合理，并且过多强调国家权力，而忽视了公民权利的保障；
www.591-lw.com

税收立法权
Therefore, the research topic of vertical configuration of tax legislative power is highly of theoretical and practical significance, deserving our through study.
因此,税收立法权的纵向配置是极具理论和现实意义的研究课题,值得我们深入探讨。