税收授权立法是我国税收立法的重要方式,在特殊历史背景下发挥了积极作用,但由于授权决定的失范以及对授权立法缺乏有效的监督,税收授权立法的问题日渐凸显,阻碍了市场经济体制的深化改革、税收治理能力的进一步增强以及现代税收制度的建立。因此,有必要以合法性为导向审视税收授权立法的规则和实践。最后,有针对性地提出了对税收授权立法权合法性基础的拓补。 The legislation of taxation authorization is an important way of taxation legislation in our country and has played an active role in the special historical background. However, because of the anomiement of the authorization decision and the lack of effective supervision of the authorization legislation, the issue of the taxation authorization legislation has become increasingly prominent and hindered the development of the market economy system Deepening reforms, further strengthening tax administration and establishing a modern tax system. Therefore, it is necessary to examine the rules and practice of tax-authorized legislation with the guidance of legitimacy. In the end, it puts forward some suggestions on the legitimacy of the legislative power of tax authorization.