本文主要论述了我国税收立法中存在的问题以及我国现行税收法律制度中存在的问题,并提出了改进我国税收立法体制的设想和改革我国税收法律制度的设想。这是立法实务部门的同志写的文章,与理论研究的学者写的文章相比更具务实的态度与风格。税法学的创新和发展在很大程度上取决于税法学方法论的创新与发展,推动中国税法学方法论的创新与发展也是本论丛的一个目标与宗旨 This article mainly discusses the existing problems in China’s tax legislation as well as the problems existing in the legal system of China’s current tax revenue. It also proposes some ideas to improve China’s tax legislation system and to reform China’s tax law system. This is an article written by comrades in the legislative practice, which is more pragmatic in attitude and style than those written by scholars in theoretical studies. The innovation and development of tax law depend largely on the innovation and development of tax law methodology, and the innovation and development of tax law methodology in China are also a goal and tenet of this essay