《税收基本法》已正式列入立法规划。当前重新思考《税收基本法》的整体框架与内容,对于推动《税收基本法》立法进程、完善我国税收法律体系、实现税收法治之“良法之治”具有重要长远意义。本文重点探讨《税收基本法》的意义、整体框架与内容。 The Basic Taxation Law has been formally included in the legislative plan. At present, rethinking the overall framework and content of the Basic Law on Taxation will have important long-term significance in promoting the legislative process of the Basic Law of Taxation, perfecting the tax legal system in our country and realizing the rule of law in the taxation law. This article focuses on the “tax basic law” meaning, the overall framework and content.