1.1.1 中国税收立法权划分的种类及层次
1.1.1.1 中央税、中央与地方共享税以及全国统一实行的地方税
立法权集中在中央，以保证中央政令统一，维护全国统一市场和企业平等竞争。其中，
中央税 是指维护国家权益、实施宏观调控所必需的税种，具体包括消费税、关税、车辆购置税、海关代征增值税和消费税等。
中央和地方共享税 是指同经济发展直接相关的主要税种，具体包括增值税、企业所得税、外商投资企业所得税、个人所得税、资源税、证券交易印花税。地方税具体包括营业税、资源税、土地增值税、印花税、城市 维护建设税、土地使用税、房产税、车船使用税等。
a. 全国性税种的立法权，即包括全部中央税、中央与地方共享税和在全国范围征收的地方税税法的制定、公布和税种的开征、停征权，属于全国人民代表大会（简称全国人大）及其常务委员会（简称常委会）。
b. 经全国人大及其常委会授权，全国性税种可先由国务院以“条例”或“暂行条例”的形式发布实行。经一段时期后，再行修订并通过立法程序，由全国人大及其常委会正式立法。
c. 经全国人大及其常委会授权，国务院有制定税法实施细则、增减税目和调整税率的权力。
d. 经全国人大及其常委会的授权，国务院有税法的解释权；经国务院授权，国家税务主管部门（财政部和国家税务总局）有税收条例的解释权和制定税收条例实施细则的权力。
华译网上海翻译公司曾经翻译过大量有关中国税收立法权划分的种类及层次资料文件。Beijing Chinese Subtitling Translation Service Agency has translated many technical documents about category and level of division of tax legislative powers in China.
1.1.1 The category and level of division of tax legislative powers in China
1.1.1.1 Central taxes, central & local shared taxes, and nationwide local taxes
The legislative power is concentrated in the central government so as to assure the unification of central governmental orders, and maintain the national uniform market and equal competition of enterprises. Among them,
Central tax means any tax category necessary for maintaining national rights and interests, and exerting macro controls, in particular including excise tax, duties, vehicle purchase tax, VAT and excise tax levied by the customs etc.
Central & local shared tax means any main tax category directly related to economic development, in particular including VAT, corporate income tax, corporate income tax on foreign-funded enterprises, individual income tax, resource tax, and stamp tax on securities trading. Local taxes specifically include business tax, resource tax, land VAT, stamp tax, urban maintenance & construction tax, land use tax, house tax, vehicle & vessel usage tax etc.
a. The legislative power of nationwide tax categories, that is, the power to formulate and promulgate the laws on all the central taxes, central & local shared taxes and nationwide local taxes and to impose and cease tax categories, remains with the National People's Congress (abbreviated as the “NPC”) and its standing committee (abbreviated as the “NPC Standing Committee”).
b. After authorized by the NPC and its standing committee, any nationwide tax category may be first promulgated and enforced in the form of “regulations” or “interim regulations” by the State Council. After a period of time, it may be further amended and formally legislated through the legislative procedure by the NPC and its standing committee.
c. After authorized by the NPC and its standing committee, the State Council has the power to formulate the implementation rules of tax laws, add or abate tax items and adjust tax rates.
d. After authorized by the NPC and its standing committee, the State Council has the power to interpret tax laws; and after authorized by the State Council, the state tax authorities (the Ministry of Finance and the State Administration of Taxation) have the power to interpret tax regulations and formulate the implementation rules of tax regulations.
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