一、完善税收立法体系，是实现依法治税的前提条件我国现行的税法体制还存在如下问题：一是开征税种的立法权集中于中央，地方税管理权限不明确，不能以税收来平衡地方财政预算。二是在目前的法律体系中，税收法律不完整，仅有《税收征管法》、《个人所得税法》、忖》商投资企 First, improving the tax legislative system is a prerequisite for the realization of tax according to law The current tax system in our country still has the following problems: First, the legislative power to impose taxes is concentrated in the central government, the power of local tax administration is not clear, and tax can not be used to balance the local fiscal budget . Second, in the current legal system, tax laws are incomplete, with only the Tax Administration Law, the Individual Income Tax Law,