我国现行税收立法权限体制的不足与缺陷在于：全国人大及其常委会与国务院税收立法权限的划分不明确，国务院实际行使的税收立法权的范围过大；税收立法权过度集中于中央，地方行使的税收立法权限过小。因此，在社会主义市场经济条件下，我国应当构建一个横向协作配合关系和纵? The inadequacy and defects of current system of tax legislative authority in China lie in the unclear division of tax legislative authority between the NPC and the State Council, the excessive scope of the legislative power of taxation actually exercised by the State Council, the over-concentration of tax legislative power on the exercise of central and local government Tax legislative authority is too small. Therefore, under the condition of socialist market economy, should China build a horizontal coordination and cooperation?