本文从全球金融危机说起,在详细分析我国税法体系现状的基础上,提出了我国税法体系存在立法层次低、立法技术差、骨干法缺失、体系不完整等缺陷。在此基础上文中提出了制定我国《税收基本法》、以金融危机为契机修改完善各税种法,最后形成层次感强、门类齐全的我国税法新体系。 Starting from the global financial crisis, on the basis of a detailed analysis of the status quo of China’s tax law system, the author puts forward some defects such as low level of legislation, poor technical skills, lack of backbone and incomplete system in China’s tax law system. On this basis, the article proposed the formulation of China’s “Basic Tax Law”, with the financial crisis as a turning point to modify and perfect the various tax laws, and finally form a strong sense of hierarchy, a complete range of our new tax system.