本文从分析税收流失现象的根源入手,论述了重新准确界定税收归属法律范畴的现实意义,着重指出:税收归属法律范畴界定符合党的十六届四中全会关于“贯彻依法治国方略,提高依法执政水平”的精神。在重新构建中国税收法律体系方面,作者重点论述了制定和出台税收基本法的意义,并提出了税收基本法的结构和主要内容。 This paper begins with the analysis of the root causes of the phenomenon of taxation loss, and discusses the practical significance of re-defining the category of tax ownership law. It emphasizes that the definition of tax ownership law conforms to the requirements of the Fourth Plenary Session of the 16th CPC Central Committee on “implementing the strategy of governing the country according to law, Level ”spirit. In reconstructing China’s legal system of taxation, the author focuses on the significance of formulating and promulgating the basic taxation law and puts forward the structure and main contents of the taxation basic law.