随着学者们对税法体系的研究日渐增多,对“税法体系”这个概念的含义也有多种不同的阐述。本文认为,所谓税法体系,无论其定义如何复杂,其构成都应当包括以下几个方面的内容:一是荣宪法层面的相关规定,这是一国税法体系构成的依据和前提,也是税收法定主义原则的最基本要求;二是 With the increasing research on tax law system by scholars, there are many different interpretations of the meaning of the concept of “tax law system”. This article argues that the so-called tax law system, no matter how complicated its definition, should be composed of the following aspects: First, the relevant provisions of the Constitution Wing, which is based on the constitution of a country’s tax law system and premise, but also tax statutory The most basic requirements of the principle; two is