一、巴西的税收立法巴西是联邦制国家,有联邦、州、市三级政府。巴西的税收是建立在法制基础上的,税种的设置及分属哪一级政府征管等带有根本性的税收制度,都由联邦宪法明文规定,税收立法权限相当集中。依照联邦宪法的规定,三级政府都有相对独立的税收立法和管理权限,允许地方对其所管的税种享有部分立法权,如在一定幅度内调整税率和采取某些征管措施的权限等,但无权自设税种。为了避免发生地区间的矛盾,宪法规定, First, Brazil’s tax legislation Brazil is a federal state, federal, state and municipal governments. Taxation in Brazil is based on the rule of law. The establishment of tax types and the taxation system at the level of government administration belong to the federal constitution, and the tax legislative authority is fairly concentrated. According to the federal constitution, all three levels of government have relatively independent tax legislation and administrative powers that allow local governments to enjoy some legislative power over the types of taxes they manage, such as the tax rate and the authority to take certain collection and management measures within a certain range. However, No right to own tax. In order to avoid the occurrence of regional conflicts, the Constitution stipulates that,