一、征纳双方税收法律关系在实践中存在的问题(一)税收立法方面存在的主要问题一是税收立法的严肃性受到冲击。税法作为国家法律的重要组成部分，它的立法程序和立法权限是有严格要求的，但有些地方政府、单位和部门，为了吸引外商投资，超越权限擅自制定所谓的税收优惠政策， First, to impose the tax legal relationship between the two problems in practice (a) the main problems in tax legislation First, the seriousness of tax legislation is under attack. As an important part of state law, the tax law has strict requirements on its legislative procedures and legislative powers. However, some local governments, units and departments have formulated so-called preferential tax policies in order to attract foreign investment and go beyond their powers.