摘要：在我国的税法领域，税收法律、税收行政法规和税收部门规章以及地方性规章构成了我国的税收法律体系，但税法的立法层次低、行政法规越权、立法程序不规范等问题也程度不同地存在，既影响了税法自身的权威性、严肃性，也影响了税收的执法、司法和守法。本文从税收立法的现状和税收法律体系的构成出发，探讨分析了我国税收立法存在的问题和原因，并对我国税收立法的完善进行了几方面的思考。

China's taxation system is comprised of tax legislation, tax collecting regulations and localised regulations. However, the authoritativeness and vigour of the legislation are undermined by the commonly observed problems of its low level of respectability, abuse of administrative power and absence of standardised legislative procedures. Under the circumstances, the overall enforcement, administration and compliance of the system is also affected.

This article conducts an overall review of the current status of China's tax legislation and the constituents of its taxation system. It also explores and analyses certain problems currently exist in China's tax legislation, tries to identify causes thereof and further offers some thoughts on improving it on an systemetic manner.