相较于理论界对立法法中规定税收法定的振奋,税务机关、税务机构以及企业的反应相对平淡许多。“征税依据的法律、法规条例乃至财政部和国家税务总局的通知,都具有法律效力。我们严格按照这些法律法规征税,事实上在执法中已经做到了税收法定。”一位地方税务机关的工作人员如此说道。“在实际执行或者操作层面,不是立法法中的一两句话就能诠释得清的。比如立法法这么规 Compared with the theoretical circle of legislative legislation provides for the revitalization of tax laws, the tax authorities, tax authorities and businesses respond relatively plain many. ”Tax laws, regulations and even the notice of the Ministry of Finance and the State Administration of Taxation have the force of law, we strictly in accordance with these laws and regulations of taxation, in fact, tax law has been done in law enforcement.“ ”A place The tax authorities staff said so. "In the actual implementation or operation level, not one or two sentences in the legislative law will be able to find out clearly.