税收规范是调整税收关系的行为规则。理论上,在实行“税收法定主义”的国家,税收规范体系与税收法律规范体系应该是吻合的,而实际上,往往存在一些差异。税收规范体系与税收法律规范体系是一种包含关系。可以将税收规范分为税收法律规范和其他税收规范两类。其他税收规范是指规章以外的税收规范性文件,其内容主要集中在税收程序方面。大量其他税收规范的出现,主要是由于一些税收程序性法律规范在操作过程中需要加以细化。 我国的税收规范体系以税收法律规范为其主要内容。我国《宪法》尚没有明确规定“税收法定主义”,但是《税收征管法》和《立法法》已经在一定程度上体现出税收法定的精神。《征管法》第3条规定:“税收的开征、停征以及减税、免税、退税、补税,依照法律的规定执行。法律授权国务院规定的,依照国务院制定的行政法规 Tax regulation is the regulation of tax relations. In theory, in the country where “tax statutoryism” is practiced, the tax regulatory system should be consistent with the tax legal regulatory system, but in reality, there are often some differences. Tax regulation system and tax law system is a kind of inclusive relationship. Tax regulations can be divided into two types of tax laws and regulations and other tax codes. Other tax regulations refer to the tax normative documents that are outside the rules and regulations, and their contents mainly focus on tax procedures. The emergence of a large number of other tax regulations is mainly due to the fact that some tax procedural laws and regulations need to be refined during the operation. China's tax regulatory system to tax laws and regulations as its main content. China's “Constitution” has not yet clearly stipulated “tax statutoryism”, but “Tax Administration Law” and “Legislation Law” has to some extent reflect the spirit of tax statutory. Article 3 of the Law on the Administration of Tax Collection stipulates: "The tax levying, suspension and tax reduction, tax exemption, tax rebate and tax reimbursement shall be implemented in accordance with the provisions of the law, and the law authorizes the State Council to promulgate administrative regulations in accordance with the administrative regulations formulated by the State Council