横向划分 meaning in English
horizontal partition
Examples
- Starting with analyses on the status quo and international comparison , this chapter points out problems of contemporary operation of tax legislation , and puts forward the basic principles by which to divide the tax legislative power vertically and horizontally
本章从现状分析和国际比较入手，指出现行税收立法存在的问题，提出了我国税收立法权横向划分与纵向划分的基本原则，并探讨了税收立法约束的宪法性规定。