税收是一个国家赖以生存的经济基础,也是国家用以宏观调控的重要经济杠杆。它对于一国的经济、社会发展以及综合国力都具有重要的影响。我国在经历了几次税制改革之后,各个方面均取得了长足的进步。但一些问题仍然存在,税收立法层次过低就是其中之一。 Taxation is the economic basis for the survival of a country and also an important economic lever for the macro-control of the country. It has a significant impact on a country’s economy, social development and overall national strength. After several tax reforms, our country has made great strides in all aspects. However, some problems still exist and one of them is that the tax legislative level is too low.