税收法定原则与我国税收立法完善

完善税收立法是我国落实税收法定原则从而实现法治财政的关键，通过对比我国与美国的税收立法，研究了我国税收立法权、税收立法体系和税收立法程序的现状，分析了我国现行税收立法中存在的观念误区和实践偏差。我国的税收立法都是在税制改革进程中进行的,基于税制改革变动性与税收法律相对稳定性之间的关系，本文提出完善我国税收立法的路径，以利发挥税收立法对我国税制改革的指引和推动作用。

Perfection of Tax Legislation in China from the Perspective of Tax Legal Principle

Perfecting tax legislation is the key to implementing the statutory taxation principle in China to realize legislation of public finance. Based on the current situation of tax legislation in China, this paper compares the differences between China and the United States in tax legislative power, tax legislative system and tax legislation procedure, and analyzes the conceptual biases and practice deviations existing in China''s current tax legislation. China''s tax legislation is carried out in the context of tax reform. Based on the relationship between the volatility of tax reform and the relative stability of tax legislation, we propose recommendations on how to improve China''s tax legislation in order to benefit the tax legislation to guide and promote China''s tax system reform.