1、湖南師范大學(xué)碩士學(xué)位論文稅收立法體制之完善姓名：何瑋申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：法學(xué)理論指導(dǎo)教師：肖北庚20040901ABSTRACTTaxlegislativesystemisasystemoftaxlegislativefightsanditsapplicationorsupporter，anditisanimportantpartofthelegislativesystemHowevegthereareseriousdrawback

2、sinthecurrentlegislativesystemofChinesetaxation，whichhavebroughtaboutmanyproblemsinthecurrenttaxlegislationand1awenforcementSuchproblemshavebecomeobstaclestothehealthydevelopmentoftaxationandchallengedtothedevelopingandp

3、erfectionofmarketeconomysystemandevenledtotheextremesituationinwhichpeopleneglectthecurrentlaworhavenolawtofollowTherefore，itisnecessarytesearchonthetaxlegislativetheorytOdirectpractice。Thispaperstartsfromtheconceptofleg

4、islativesystem，andmainlystudiesthreedifferentfacts：thetaxlegislativerights，itsapplicationanditssupporters。Basedontheanalysisoftraditionaltheoriesofthelegislationmechanism，thispaperfirStlyproposedtheconnotationoftaxlegisl

5、ativesystemandthefactorsthattakeeffectsonthetaxlegislativesystemInthispaperthearchitectureandregulationofthetaxlegislativerightsareregardedasthecoreandbasisofthetaxlegislativesystem，inaddition，thetaxlegislativerightsarec

6、omparedwiththetaxlegislativesystem。Secondly，throughthecomparationandanalysisofthecurrentmaintaxlegislativemodelsintheworld，thispapersuggeststhatthetaxlegislativesystemofChinashouldbeimprovedonthebasisofscientificvaluetro

7、pismoflegislationandrationalallocationoftaxlegislativerightsundertheuniformleadingofourgovemmentMeanwhile，itisnecessarytoadjustrelativetaxlegislativeprocedureandsupervisionsystemandimposeonthesupervisionoftaxlegislativer