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随着税收立法权回归全国人大的呼声愈演愈烈,授权立法也更多进入人们视野。改革开放以来,我国授权立法开始崛起和发展,从单一化走向多元化,尤其是针对经济特区的授权立法,对国家经济和法制的推动作用毋庸置疑。然而由于历史的原因,我国授权立法也暴露了诸多不成熟和弊端,质疑不断。
As the tax legislative power returns to the National People’s Congress, the voice of empowerment legislation also more people’s perspective. Since China adopted the policy of reform and opening up, China has authorized the legislation to start its rise and development. It has moved from unitization to diversification. Especially for the authorized special economic zones, the promotion of our country’s economy and legal system is indisputable. However, due to historical reasons, our country’s authorized legislation also exposed many immature and malpractices, and constantly questioned.