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2013年,新“国五条”引起的税收立法权收回问题使授权立法再次引起人们的重视,对授权立法进行监督的必要性不言自明,但在我国,无论在理论上还是实践上,我国关于授权立法的监督体系并不完备,即使是监督者也不甚明朗。我国授权立法监督系统作为法律制度中的重要内容,其完善和发展要立足本国的政治和法律制度。在提出完善建议之前,应当先对现有系统进行深入的探究,本文着力于对监督者进行辨析。
In 2013, the issue of recovering the legislative power of tax arising from the new “Five Articles” made the legislation of empowerment once again draw the attention of people. The necessity of supervising authorized legislation is self-evident. However, in our country, both in theory and in practice, The system of supervision that empowers legislation is not complete, and even the supervisors are less clear. As the important content of the legal system, our country empowers the legislative supervision system. Its perfection and development should be based on its own political and legal system. Before putting forward suggestions for improvement, the existing system should be explored in depth. This article focuses on the analysis of the supervisors.