制定税收基本法是件大事,它不仅有利于调整税收关系,而且为弘扬现代税收法治思想提供了契机。本文拟从立法角度,对税收基本法的地位、效力和价值进行分析论证,并对学术界比较流行的观点“税收基本法是税法体系中的母法”提出质疑,并与大家商榷。 It is a major event to formulate the tax basic law, which not only helps to adjust the tax relations, but also provides an opportunity for promoting the idea of ​​the modern tax law. This article intends to analyze and prove the status, effectiveness and value of the taxation basic law from the perspective of legislation. It also challenges the academic view that “the tax basic law is the mother law in the tax law system”, which is more prevalent in the academic circle.