税法授权立法规范、税法授权执法规范、税法授权维权三者相互制约,为税法体系提供了新的支撑力。税法授权性法律规范有其存在的价值和客观依据,但也应当认识到其潜在的危机。为保证税法体系运行的稳定性与安全性,应当设法对税法体系进行矫正。 Tax laws authorize legislative norms, tax law authorized law enforcement norms, tax law authorize the rights of the three constraints, provide a new support for the tax law system. The legal norms of tax law has its existence value and objective basis, but also should realize its potential crisis. In order to ensure the stability and security of the tax law system, we should try to correct the tax law system.