论我国税收立法问题林延敏，戴海先强化税收立法，完善税收立法体制及税收法律法规体系，是当前及今后税制改革与发展的一个重要课题。本文力图在全面介绍我国现行税收立法体制及税收法律法规体系的基础上，剖析其存在的主要问题，确定其改革应遵循的原则，并提出改革完善... On the Issues of China’s Tax Legislation Lin Yanmin and Dai Haixiang Enforcing the taxation legislation and perfecting the taxation legislative system and tax laws and regulations are an important issue for the current and future tax system reform and development. Based on the comprehensive introduction of our current taxation legislative system and the tax laws and regulations system, this article attempts to analyze the main problems that exist and determine the principles that should be followed in the reform and put forward the reform and perfection.