税收立法是税收法律规范产生的重要环节 ,也是税收执法、司法、守法等活动得以展开的前提条件。改革税收立法机制 ,完善税收立法 ,应该从建立新的税法体系、改进税收立法程序和合理划分税收立法权限等方面加以规范。 Tax legislation is an important part of tax laws and regulations, but also a prerequisite for the commencement of tax law enforcement, judicial and law-abiding activities. To reform the tax legislative mechanism and perfect the tax legislation should be regulated in the aspects of establishing a new tax law system, improving the tax legislative procedure and rationally dividing the tax legislative authority.