本文认为，中国税法研究目前仍然处于较低水平徘徊的状态，而基础理论研究重视不够、研究方法尚显单一、研究人员知识结构不合理，以及缺乏可供挖掘的理论资源等是造成这一结果的主要原因。为此，首先应当加强税法学界的研究合作，发挥中国税法学研究会的主体作用，通过研讨会、课题协作、创办《税法论丛》的形式促进中国税法研究的进步；其次应当重点培养税法学教学和科研的高级专门人才，重视基础理论的研究和运用，为税法学的发展壮大夯实必要的基础；最后应当有意识地收集整理古今中外具有学术价值的文献和立法资料，拓宽研究人员的研究领域，改进研究方法。 This paper argues that the study of tax law in China is still at a low level. However, insufficient attention has been paid to basic theoretical research, research methodology has been singled out, researchers’ irrational knowledge structure and lack of theoretical resources for excavation are the reasons for this The main reason. To this end, we should first strengthen the research cooperation of tax law scholars, give full play to the main body of China Tax Law Research Association, and promote the research of tax law in China in the form of seminars, collaborative projects and the establishment of the “Law of Tax Law”; secondly, Teaching and research personnel, pay attention to the study and application of basic theory, to lay the necessary foundation for the development of tax law; Finally, we should consciously collect and collate academic and academic literature and legislative information at all times and in all countries and broaden the research field of researchers , Improve research methods.