As for the review of the criteria for distribution of the two corporate taxes corporate enterprise tax and corporate inhabitant tax , this is nothing but an infringement of taxing power 至于重新审查两类法人税收法人事业税和法人税的分配标准，则不啻是对税收制度的损害。
In three restrict aspects of legislative power , administrative power and judicial power , as a result of the administrative power with the utmost use of resources , controlling the tax administrative power is the focus of tax power restriction 而在立法权、行政权、司法权这三个层面的权力制约中,因行政权具有运用资源的最大力量,限制税收行政权成为税收权力制约的重点。
It set up a new stable mechanism of tax - imposing , which prevented the misuse of tax power and effectively protected the property rights and promote innovation . so , england successfully got rid of the malthus crisis in the seventeenth century and finally engendered the industrial revolution 税收法定建立了一个权力受约束条件下的课税机制，有效地保护了产权和鼓励社会创新，因而英国成功摆脱了17世纪困扰西欧其它国家的马尔萨斯危机，实现了工业革命。
Chapter 2 makes a positive analysis on the industry structure , kinds of tax formation and tax power division of the tertiary industry during 1994 - 2000 . meanwhile , it studies the main factors of the growth of the tertiary industry in theoretical perspective . chapter 3 works in detail upon the relation and the interaction between tax and the tertiary industry growth 第一章简介第三产业税收制度的历史沿革及现状；第二章对1994 - 2000年问第三产业税收的行业结构、税种结构、税级结构进行实证分析，并从定性的角度出发剖析第三产业税收增长的主要动因；第三章通过构建第三产业税收增长因素分解模型，从定量的角度出发，揭示第三产业税收增长机制中的矛盾和问题及其对第三产业经济增长产生的不利影响；第四章提出当前形势下促进第三产业发展的税收对策。
Chapter three discusses the contradictions faced in the course of building a comparatively well - off society overall , thinking that the contradictions include the contradiction between equity and efficiency in the development of the local tax , the contradiction of the executive power , the financial power and the taxing power among the government on all levels , and analyzing the cause , mechanism and forms of the contradiction 第三章论述全面建设小康社会过程中地方税收发展面临的矛盾。认为主要包括地方税收发展中公平与效率的矛盾，层级政府之间事权、财权与税权的矛盾，地方税务人数众多与高素质人力资源相对稀缺的矛盾。文章对矛盾产生的原因、机制和矛盾的具体表现形式进行了分析。
Firstly , this paper expatiates the theory of fiscal decentralization whose foundation is duty division between governments ; secondly , the paper introduces the actuality of local tax system in our country , analysis the problems in that and the cause of formation ; then , it discusses how to construct standard of the local system from the scale of local tax , the local categories allocation , the local tax power divide and the local levy - country system 地方税体系存在的主要问题是体系不规范，这主要是由于当时的分税制改革缺乏科学的、系统的理论指导，使改革具有过度性。在上述理论与现实分析的基础上，作者用规范分析、实证分析及比较分析的方法，从地方税规模的确定、地方税种配置、地方税权划分、地方征管体系的建立等方面，探讨如何构建我国规范的地方税体系问题。
