中国税法学是二十世纪八十年代中期诞生的法学中的一门分支学科。在短短的十几年里经过学者们的努力,发展迅速。不但有了一批可喜的成果,而且出现专业的研究机构。但是,它毕竟是法学中的一门年轻学科,理论尚未成熟。本文拟就中国税法学基本理论以及存在的问题作一概括,并对它的发展作初步展望。 Chinese tax law is a branch of law in law that was born in the mid-1980s. In a short period of ten years through the efforts of scholars, the rapid development. Not only has a number of gratifying achievements, but there are professional research institutions. However, after all, it is a young discipline in jurisprudence and the theory is not yet mature. This article intends to summarize the basic theory of tax law in China and its existing problems and make an initial expectation on its development.