税收立法监督是整个国家立法监督的重要组成部分,是税收立法过程与税收立法结果实施监督的总称。目前我国的立法监督体系的总体格局和基本制度也己初步成型,但由于种种主客观原因,我国现行的税收立法监督机制还存在着不少缺陷和不足,对税收事业的健康发展构成重大障碍,对公开、平等、有序的市场经济体制的发展完善提出了严峻挑战,一定程度上导致有法不依和无法可依两种极端状况的大量存在。 Tax legislative supervision is an important part of the entire national legislative supervision, and is the general term of the tax legislative process and the supervision of tax legislative results. However, due to various subjective and objective reasons, there are still many shortcomings and shortcomings in the current tax legislative supervision mechanism in our country, which constitute a major obstacle to the healthy development of taxation. However, It poses a severe challenge to the development and improvement of an open, equitable and orderly market economic system and to a certain extent leads to the existence in large numbers of two kinds of extremities, such as being lawless and unable to be lawful.