税收是国家组织财政收入的主要手段,也是调节国民经济和加强宏观控制的重要经济杠杆。税收职能作用的发挥,离不开法律的保障。在经济体制改革深入发展中,完善税收立法,加强税收法制建设具有重要的意义和作用。一、完善税收立法与税制改革的关系税制改革是经济体制改革的重要组成部分。税制改革不仅仅是调整政策,出台新税,完善税制结构的问题,重要的是要把税收经济关系和纳税秩序用法律的形式固定下来,确立国家与企业及个人的税收法律关系和法律地位,使税收制度真正成为具有高度强制效力,规范、统一的国家法律,成为维护社会主义经济关系和经济秩序,促进经济体制改 Taxation is the main means by which the state organizes fiscal revenue. It is also an important economic lever that regulates the national economy and strengthens macroeconomic control. The role of tax functions to play, can not do without the protection of the law. In the deepening of economic reform, improving tax legislation and strengthening the tax legal system has an important meaning and role. First, improve the relationship between tax legislation and tax reform Tax reform is an important part of the economic system reform. The reform of the tax system is not only a matter of adjusting policies, issuing new taxes and perfecting the tax structure. It is important to fix the tax-economic relations and the tax payment order in the form of laws and to establish the tax legal relations and legal status between the state and enterprises and individuals. So that the tax system has truly become a state law with a high degree of mandatory effectiveness, standardization and unification. It has become a policy of safeguarding the socialist economic and economic relations and promoting economic restructuring