制定税收基本法,既可推进税收法治,又可解决目前税收工作中的实际问题。本文认为,当前制定税收基本法已经十分迫切,但税收基本法立法却受阻于当前法治环境不理想、宪政与税权的关系定位不清晰、中央和地方关系改革方向不确定等几方面因素,因此,可选择的路径是制定税法通则。 The formulation of the basic tax law can both promote the rule of law in taxation and solve the actual problems in the present taxation work. This paper argues that the formulation of the basic tax law has become very urgent. However, the legislation of the tax basic law has been hindered by the current unsatisfied environment of the rule of law, the unclear positioning of the relationship between the constitutional government and the tax authorities, and the uncertain direction of the reform of the relations between the central and local governments. Therefore, The path of choice is to formulate general principles of tax law.