今年全国两会期间,一份呼吁全国人大收回税收立法权的代表议案,引发舆论热议,由此展开的社会性反思,或将迅速推动税收立法权的改革。从更深的层面而言,这场公共讨论的真正价值,并不仅仅限于税收立法权,而是可以循此延伸至授权立法这一更本质的问题。回溯历史,中国的授权立法在改革的时代语境下引吭高歌,为国家改革和法制建设作出了特别贡 During the NPC and CPPCC sessions this year, a motion on behalf of the NPC that called for the government of the NPC to recover its legislative power of tax collection triggered a heated debate on public opinion. Social reconsideration thus initiated will prompt the reform of tax legislative power. At a deeper level, the real value of this public debate is not limited to the legislative power of taxation, but can be extended to the more fundamental issue of delegated legislation. Backtracking history, China’s authorized legislation spearheaded the era of reform and made special tributes for the country’s reform and legal construction