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根据宪法、立法法和有关法律的规定,我国现行的立法体制是:1.全国人大及其常委会行使国家立法权,制定法律。2.国务院根据宪法和法律制定行政法规。此外,全国人大及其常委会又两次对国务院进行授权。第一次是1984年9月,六届全国人大常委会第七次会议“授权国务院在实施国营企业利改税和改革工商税制的过程中,拟定有关税收条例,以草案形式发布试行,再根据试行的经验加以修订,提请全国人民代表大会常务委员会审议。”第二次是
According to the provisions of the Constitution, the Legislation Law and the relevant laws, the current legislative system in our country is: 1. The National People's Congress and its standing committees exercise state legislative power and make laws. 2. The State Council formulates administrative regulations in accordance with the Constitution and laws. In addition, the NPC and its standing committee twice again authorized the State Council. The first time was in September 1984 that the Seventh Meeting of the Sixth NPC Standing Committee “authorized the State Council to formulate relevant taxation regulations in the process of implementing the reform of state-owned enterprises for tax reform and the industrial and commercial tax, Revised according to trial experience, and submitted to the Standing Committee of the National People's Congress for consideration. ”The second time is