作为税法体系建设的灵魂和核心,税收基本法曾被列入三届人大立法规划,并受到了立法机关、行政机关和专家学者的广泛关注。本文通过对近20年我国税收基本法研究进程的梳理、研究成果的回顾以及对未来研究方向的展望,认为有关税收基本法的立法时机已日趋成熟,建议应将其继续列入第十一届全国人民代表大会立法规划,争取尽早立法,以推动我国的税收法治建设。 As the soul and core of tax law system construction, the Basic Taxation Law has been listed in the legislative plan of the Third National People’s Congress and received wide attention from the legislature, administrative organs and experts and scholars. Through reviewing the research process of the taxation basic law in our country for nearly 20 years, the review of the research results and the prospect of future research, we think that the timing of legislation on the taxation basic law has matured and it is suggested that it should continue to be included in the eleventh national people The congress will make legislative plans and strive for early enactment of legislation so as to promote the construction of the tax law in our country.