“新税种直接由全国人大立法”的目的,是为了保证全国人大在未来税收立法中的主体地位。如今的全国人大已经具备了足够的税收立法能力,而现行授权立法制度的缺陷也逐渐暴露出来。在这种情况下,对于所有新开征的税种,采取由全国人大及其常委会直接立法的方法,无疑是克服授权立法弊端、加快税收立法权回归全国人大的必然之举。一、我国税收授权立法制度的缺陷:空白授权我国现行的税收授权立法制度,源自1985年全国人大的授权决 The purpose of the new tax legislation directly enacted by the NPC is to ensure that the NPC takes the dominant position in future tax legislation. Nowadays, the NPC has already possessed enough tax legislative capacity, and the defects of the current authorized legislative system are gradually exposed. Under such circumstances, the adoption of a method of direct legislation by the NPC and its standing committee for all newly introduced taxes is undoubtedly the inevitable result of overcoming the drawbacks of the authorization of legislation and speeding up the return of tax legislative power to the NPC. First, the drawbacks of our country’s tax authorization legislative system: the blank authorized our current tax authorization legislative system, from the authorization of the NPC in 1985