目前我国税收基本法律缺位，法律级次低，权威性差；
At present, China Tax absence of basic law, the legal grade of a low, authoritative poor;
四是《原办法》与现行税收征管基本法律不配套。
Fourthly, the Original Methods are inappropriate with the current basic law for tax collection and management.
四是《原办法》与现行税收征管基本法律不配套。
Fourthly, the Original Methods are inappropriate with the current basic law for tax collection and management.
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