一、征纳双方税收法律关系在实践中存在的问题(一)税收立法方面存在的主要问题。一是税收立法的严肃性受到冲击。税法作为国家法律的重要组成部分,它的立法程序和立法权限有严格的要求,但有的地方政府、单位和部门,为了吸引外资,超越权限制定所谓的税收优惠政策,严重扰乱了正常 First, to impose the tax legal relationship between the two problems in practice (A) the tax legislation the main problems. First, the seriousness of tax legislation is under attack. As an important part of the national law, the tax law has strict requirements on the legislative procedures and legislative powers. However, some local governments, units and departments have seriously disturbed the normal tax preferential policies in order to attract foreign investment and go beyond their powers