目前,按照客观形势和税收税法理论的要求,我国税收立法滞后了,走得太慢了。20种税,只有两种税有法和一部《税收征管法》。其中《个人所得税法》和《税收征管法》都亟待修订和完善。而一些主体税种、大税种,如增值税、消费税、营业税还都停留在行政法规和行政规章上。40年前通过的《农民税条例》(1958年6月3日全国人大常委会96次会议)沿用至今,40年来,农村情况发生了根本性变化,《条例》却未修订。税收立法为 At present, according to the objective situation and the requirements of the theory of taxation and taxation law, our taxation legislation lags behind and goes too slowly. 20 kinds of taxes, only two kinds of tax law and a “tax collection law.” Among them, “Individual Income Tax Law” and “Tax Administration Law” are urgent amendments and improvements. Some main types of taxes, big taxes, such as value-added tax, consumption tax, sales tax also remain in the administrative regulations and administrative regulations. The “Peasant Tax Regulations” passed 40 years ago (96th NPC Standing Committee on June 3, 1958) have been in use for 40 years and have undergone fundamental changes in the rural areas, but the “Regulations” have not been amended. Tax legislation is