我国目前税权的控制机制很不完善,具体表现为:(1)是政府部门掌握着实质上的“税收立法权”,缺乏纳税人、议会对政府的约束机制。我国的税收体系中,仅仅只有“个人所得税”和“外资企业和外商投资企业所得税”两个税种采取了“法”的形式(它们是人大立法通过的),其他绝大多数税种采用的是部门“行政规章”的形式,如各种税收暂行条例等。所以从严格意义上讲,我国 At present, the control mechanism of the tax power in our country is not perfect. The concrete manifestation is as follows: (1) It is that the government departments hold the essential “legislative power of taxation”, lack of the taxpayers and the restraining mechanism of the parliament to the government. In China’s tax system, only “personal income tax” and “tax on foreign-funded enterprises and foreign-invested enterprises” have taken the form of “law” (they are adopted by the NPC through legislation). Most other types of taxes adopt the department The form of “administrative rules and regulations”, such as various tax regulations. So from a strict sense, our country