摘要
《环境保护税法》授权地方政府可就某些污染物的适用税额等做出具体规定,并报同级人大常委会决定。对此处人大常委会决定的形式和性质,各地人大常委会有不同的理解,理解差异会影响常委会程序的设定,也会影响其他后续税法授权地方税制立法权的实施。人大常委会应该用决定的公文形式行使决定权,做出的决定应以法规性决定为宜,具体程序可以参考全国人大常委会"有关法律问题的决定"来设计程序。
＂Environmental Protection Tax Law”authorizes the local government to stipulate the specifc applicable tax amount to certain pollutants and submit it to the provincial Standing Committee of the People＇s Congress for decision making. The local Standing Committees may have different understandings about the form and nature of the decision-making of the Standing Committee of the People＇s Congress, and these differences in understanding will affect the setting of the Standing Committee＇s procedures and infuence the implementation of authorization of other tax laws and regulations as well. The Standing Committee shall exercise the decision- making power in the form of the decision-making document and the decision should be legal. As for the specifc procedures, the NPC Standing Committee＇s“decision on legal issues”can be consulted.
出处
《北京政法职业学院学报》
2017年第4期33-37,共5页
Journal of Beijing College of Politics and Law
关键词
决议
法规性决定
重大事项决定
有关法律问题的决定
resolution
regulatory decision
decision on signifcant issues
decision on legal issues
