税权是国家的一项重要权力,是国家为实现其职能,取得财政收入,在税收立法、税款征收、税务管理、税收司法等方面的权利或权力。其中,税收立法权是税权的核心和基础,是国家机关依据法定程序制定、修改、补充、解释和废止税收法律法规的权力。本文通过比较分析,考察我国税收立法权的历史和现状,提出了我国税收立法权的纵向配置和横向配置的完善思路。 The tax right is an important power of a country and a right or power of a state to realize its functions, obtain financial revenue, and provide tax legislation, tax collection, tax administration, and tax administration. Among them, tax legislative power is the core and basis of tax power, which is the power of state organs to make, amend, supplement, explain and repeal tax laws and regulations in accordance with legal procedures. Through comparative analysis, this paper examines the history and current status of the legislative power of taxation in our country, and puts forward some suggestions on how to improve the vertical and horizontal distribution of tax legislative power in our country.