好的立法就是能够执行和实施的立法。在起草新的税收立法或审订现有立法之时,给税务机关留有一定的发言权,至关重要。当前,我国《税收征管法》正处在修订过程之中,本文所提出的良好立法的要件、有效税收管理的要件,所强调的税务机关在税收立法过程中发挥的作用,对于这一实践有重要的参考价值。 Good legislation is the law that can be implemented and enforced. When drafting new tax legislation or reviewing existing legislation, leaving a certain voice to the tax authorities is crucial. At present, China’s “Tax Administration Law” is in the revision process. The elements of the good legislation proposed in this article and the elements of effective tax administration emphasize the role of the tax authorities in tax legislation. For this practice, Important reference value.