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Abstract: Although China's research on the tax legislation short time, but in the reform and opening up, concerned about the tax legislation gradually academia, to discuss them from all angles, research into the prosperity and development of tax legislation period of the emergence of a large number of academic research results of this paper, sort out the tax legislation from the start of the course, the academic community in China since 1978, the legal doctrine of taxation, Tax Code, tax entities, law and tax law research program to analyze, with a view to the future research directions to provide a little thinking.

 摘要：虽然中国的税收立法时间短，但在改革开放后，学术界逐渐关心税收立法，从各个角度进行讨论，研究税收立法的发展时期大量本文的学术研究成果，整理出税收立法的课程，自1978年以来在中国学术界，税收法定主义，税法，税收实体法和税收法研究计划分析，以期对今后的研究方向提供一点思路。

Keywords: tax legislation, tax legal doctrine, the Tax Code, tax legislation is the substantive law refers to a specific state tax authorities. Pursuant to statutory authority and procedures for the use of certain technologies, develop, modify, add, repeal, interpret and monitor the activities of tax law. If no tax legislation. tax law enforcement will lose the basis of justice and have lost the standard tax: tax law relationship will cease to exist, the rights and obligations of taxpayers will become empty, as the country to obtain tax revenue, regulating income distribution, Macroeconomic adjustment lost the means to run a strong, stable protection.

 关键词：税收立法，税收法定主义，税法，税收立法是实体法指的是一个特定的国家税务机关。依照法定权限和使用某些技术的程序，制定，修改，添加，废止，解释和监督税法的活动。如果没有税收立法。税收执法将失去正义的基础，并失去标准：税收法律关系将不复存在，纳税人的权利和义务将成为空的，因为该国获得税收收入，调节收入分配，宏观调控失去了一个强大，稳定的保障。

First, An Overview Of Research History Of Tax Legislation  第一，历史税收立法概述

(A) The Tax Legislation Of The Embryonic Period (The Latter Half Of The 19th Century To 1949)

China's fiscal law, economic law and the system generates the concept of the establishment since the 19th century are the result of western learning, and international comparisons, our concern is more for late tax legislation. The latter half of the 19th century, China new tax system in Western countries gives rise to concerns, especially the Republican period. With the country's economic development and the establishment of the bourgeois system of legislation, tax legislation has also been considerable progress of single tax have been established, including Tax substantive law, procedural law and procedural tax tax system is basically a modern shape. As of the end of 1948, China produced a number of academic or research involving tax or legal issues of special papers, such as the <> (Cao Guoqing, 1947), <> (before Yan Jie, 1922) and <> (Zhou Bodi, 1948), etc., these findings relates more to the Tax Law basic theory, tax entities, law, tax law and tax procedure law and other procedures.

(B) The Tax Legislation Of The Initial Period (1949-1978)

After the founding of New China. China attached great importance to the tax legislation. September 29, 1949 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。