税收立法权作为税权的重要组成部分,其划分是否合理已成为世界各国普遍关注的问题。本文从我国税收立法权的现状谈起,分析了我国现存税收立法权存在的缺陷,通过借鉴美国的税收立法制度的特点,指出了将我国税收立法权下放的必要性,并且提出了相应改革的措施,以期使我国的税收立法权达到更加合理的分配。 Tax legislative power as an important part of tax rights, the division is reasonable has become a universal concern in all countries in the world. Based on the characteristics of the legislation system of taxation in the United States, this paper points out the necessity of delegating the legislative power of taxation in our country and puts forward corresponding reforms Measures in order to make our tax legislative power to achieve a more reasonable distribution.