税制建设根本上就是法制建设。我国税制的法制化建设存在着许多有待完善的地方。当前关于“分税制”的研究文章很多,其中不少是主张中央要进一步下放税收管理权,让地方政府拥有更多的税收管理权。笔者认为,税制建设是个全社会整体的系统工程,在尚未实现真正健全的税制法制化情? Tax system is essentially the building of the legal system. There are many places to be perfected in the legal system construction of our country’s tax system. At present, there are many research articles on the “tax sharing system,” many of which advocate that the Central Government should further decentralize tax administration so that local governments have more tax management power. The author believes that tax system construction is a systematic project of the whole society as a whole. In the real sound tax system legalization situation has not yet been realized?