自改革开放以来,我国税收法律体系的建设一直比较薄弱,尽管许多税种的立法条件已经成熟,却仍然由国务院或其部门以“条例”、“规定”等法规或规章的形式颁布施行,并未经全国人大或其常委会审议、上 Since the reform and opening up, the construction of China’s tax law system has been relatively weak. Although the legislative conditions of many tax types have matured, they are still promulgated by the State Council or its departments in the form of laws, regulations or rules such as “Regulations ” and “Regulations ” Implementation, and not by the NPC or its Standing Committee to consider, on