我国税收法制在经济转型期虽不断完善,但仍然存在一些问题,最主要的表现是税收立法权限尚未理顺,需要按市场经济规则进行调整。税收立法权主要包括税法的制定和颁布、税法的解释、税种的开征与停征、税目的增减与税率的调整,减税、免税与加税的确定等方面的权力。税收立 Although China's taxation law system has been continuously improved during the economic transition, some problems still remain. The most important manifestation is that the tax legislative authority has not been straightened out and needs to be adjusted in accordance with the rules of the market economy. The tax legislative power mainly includes the formulation and promulgation of the tax law, the interpretation of the tax law, the taxation initiation and suspension, the taxation increase and decrease and the tax rate adjustment, tax reduction, tax exemption and tax determination. Tax legislation