税收立法是指拥有税收立法权的立法主体根据国家意志和法定的权限和程序所进行的制定、修改或废止税收行为规范的活动。税收立法所确立的行为规范 ,是一种具有法律效力的行为规范 ,并通过国家政权的强制力量保证其实施。随着社会主义市场经济体制改革的深化和税收事业的发展， Tax legislation means that the legislative body that owns tax legislative power, in accordance with the will of the state and the statutory powers and procedures, formulates, amends or repeals the tax code. The code of conduct established by the tax legislation is a code of conduct with legal validity and is guaranteed by the coercive power of the state power. With the deepening of the socialist market economic reform and the development of taxation,