落实税收法定原则下我国税收立法的完善

摘要

以落实税收法定原则为视角，对我国现行税收立法在税收征管实践中存在的问题进行了分析，从而提出了关于制定税收基本法与解决立法层次混乱的关系问题、法律保留原则下授权立法的规范问题、税收立法权如何体现实质正当性问题的解决思路和建议，对完善我国税收立法与落实税收法定原则具有重要意义。%In the perspective of the implementation of the tax statutory principle,the existing problems of the current tax legislation in the tax collection and administration practice were analyzed in this paper, then some suggestions have been given for solving the problems of relationship between the legislative lev-el of chaos,the principle of legal reservation under the authority of the legislative norms,and embodying substantial legitimacy in legislative power of taxation.The perfection of tax legislation is of great signifi-cance to the implementation of the tax statutory principle.