摘要税收授权立法是指拥有税收立法权的权力机关,依照宪法或宪法性法律文件的规定,将特定事项的税收立法权授予同级行政机关或下级权力机关行使的法律制度。税收授权立法不仅具有立法效益上的比较优势,而且为税收立法及经济发展的税收调节现实所需。但是,税收授权立法的泛滥必然导致对税收法律主义、民主、人权、法治的致命伤害,因而,必须要对税收授权立法进行必要的规范和限制。如何合理地规范和限制税收授权立法首先,在经济效率与社会公平、行政效率与征纳平等、立法效率与立法公正的冲突中,要坚持公平优先,兼顾效率的价值抉择;其次,在国家与国民、税收征管机关与纳税人、中央政府与地方政府之间的利益矛盾中,要抱守利益平衡理念,实现各方利益最大化;再次,在税收授权立法的过程中,要遵循实际需要原则、不??越权原则、谨慎授权原则和授权明确原则;最后,还要从税收授权立法主体、事项、方式、期限、程序、监督等方面对之加以严格控制。针对我国税收授权立法的积弊及成因,我国应坚持以税收法律主义为核心,以税收授权行为的规制、税收授权立法程序的控制和有效监督为重点,对我国税收授权立法制度加以完善。关键词:税收,授权立法ABSTRACTThetaxlegislativeauthorizationreferstothelegalsysteminwhichtheorganofpowerwitIltaxlegislationpoweraccordingtotheconstitutionorrulesoftheconstitutionallegaldocuments,empowersthesame-leveledadministrationdepartmentsorinferiorauthorizationunitstoexercisethepoweroflegislationonsomeparticularissues.Thetaxlegislativeauthorizationnotonlyhascomparativeadvantagesinlegislativeefficiencybutalsoiscalledforbytaxlegislationandtherealityoftaxadjustmentneededbyeconomicdevelopment.Doweverthetaxlegislativeauthor???zationrunninguncheckedwouldundoubtedlyleadtOthedeadlyharmtotaxlegalism,democracyhumanrightsandrulebylaw.Therefore,itisessentialthatthetaxlegislativeauthorizationberegulatedandrestricted.'DowshallweregulateandrestrictthetaxlegislativeauthorizationInthefirstplacebetweentheconflictsofeconomicefficiencyandsocialfaimess,betweenthe??nes.ofadministrativeefficiencyandtheequalityofimposingandpayingtaxes,betweentheoneslegislationefficiencyandlegislationfairness,weshouldinsistthepriorityoffairnessandmeanwhilegivedueconsiderationtovalueselectionofefficiency:inthesecondplace,betweentheconflictsofnationandcitizens,betweentheonesofdepartmentsofimposingtaxesandtaxpay??rs,betweentheonesofthecentralgovemmentandthelocalgovernmentweshouldadheretotheprincipleofinterestbalanceandrealizethemaxinlumofprospectiveinterests;inthethirdplace,intheprocessoftaxlegislativeauthorization,weshouldfollowtheprincipleofrealityneedtheoneofno-oversteppingofauthoritytheoneofcautiousauthorizationandtheoneofclearauthoriza