试论我国税收立法体制之完善□刘剑文李刚一税收立法是指一定的国家机关依据法定程序，在法定权限范围内，制定、修改和废止税收法律规范的专门活动。税收立法体制主要是规定税收立法权限在一定的国家机关之间划分的制度，其核心是明确中央和地方之间有关税收立法权限的划... On the Perfection of China’s Tax Legislation System □ Liu Jianwen Li Gangyi Tax legislation means that certain state organs shall, in accordance with legal procedures, formulate, revise and repeal the special rules of the tax law within the limits of their legal powers. Tax legislative system is mainly provided for the tax legislative authority in a certain system of government agencies divided between the core of the central and local governments is to clarify tax legislative authority ...