| 英文摘要 |
This paper intends to apply the theories of law and economics, that is , the doctrines of supply and demand of law and equilibrium of law to the study of tax legislative power from the perspective of supply－and－demand balance of tax law, and through analyzing the marginal cost－benefit equilibrium model of tax law, set the balance of supply and demand of tax law as the criteria of tax legislative power perfction, The paper also describes the existing imbalance of supply and demand in Chinese tax law and analyzes the effects of tax legislative power on the equilibrium of supply and demand, Finally, based on the rationales that the rational allocation of tax legislative power is the basis of the balance of supply and demand of the tax law and that the process control of the tax legislative power is the guarantee of the balance of supply and demand of tax law , the rational allocaton of tax legislative power, this paper provides suggestions for the allocation and process control in terms of the perfection of the Chinese tax legislative power. |
