本文认为,普通法法系注重司法过程对法律的发展作用,相比民法法系具有更灵活、贴近现实的优点。结合当前世界范围内出现的法系融合趋势考虑,我国的税法运行也应积极借鉴普通法法系的优点,加强税收司法,建立完善的行政立法机制。 This article argues that the common law legal system pays attention to the judicial process’s role in the development of law and has the advantages of being more flexible and closer to reality than the civil law system. Considering the trend of the integration of legal system in the world, the tax law in our country should also draw lessons from the advantages of the common law law system, strengthen tax administration and establish a perfect administrative legislation mechanism.