税收立法权，在立法主体多元化的国家，往往会形成一个纵横交错、错综复杂的税收立法体系，要使这样一个体系有条不紊地运行，需要制定出一整套为各方所确认和遵守的规则，来协调各自的立法行为，消除相互间可能发生的摩擦和碰撞。这既是系统论和税收法律主义原则的要求，... Tax legislative power in the country with diversified legislative body often forms a crisscross and intricate system of tax legislation. To make such a system work in an orderly manner, it is necessary to formulate a set of rules that are affirmed and adhered to by all parties Coordinate their respective legislative acts and eliminate possible friction and collision with each other. This is both a system theory and the principle of tax legalism, ...