我国现行税收法律体系的形成主要源于七十年代末期以来的历次税制改革。进入经济转型时期二十年来，随着国家对税收法制建设的日益重视，经过历次对税收法律体系的修订和完善，尤其是 1994年的税制改革，初步理顺了我国税收法律关系，构建了我国税收法律体系的雏形。但目前税收 The formation of the current legal system of tax revenue in our country mainly comes from the previous tax system reforms since the late 1970s. In the two decades since the transitional period of economic restructuring, with the increasing attention paid by the state to the construction of the tax legal system, through the previous revision and improvement of the tax legal system, especially the tax reform in 1994, the tax legal relations in our country have been basically preformed, and our country The prototype of tax law system. But the current tax