税法通则的立法架构是在法律定位与制度设计之间起着承上启下作用的体系和结构问题,需要着力加以解决。我国应当按照“通则法”定位的要求,借鉴国外税法通则立法架构的通行做法,突出科学性、体系性和综合性,将税法通则的立法架构确立为“总则—纳税义务—税收征纳的一般规则—税收确定—税收征收—税收执行—税收争讼—法律责任—附则”。 The legislative structure of the general tax law is a system and structural issue that plays an important role in the legal orientation and system design. We need to make efforts to solve this problem. According to the requirement of “General Rules Law”, our country should make reference to the common practice of the general legislative framework of tax law, emphasize scientific, systematic and comprehensive, and establish the general legislative framework of tax law as “General Provisions - Tax Obligation - Generally Accepting Tax Collection Rules - Tax Determination - Tax Collection - Tax Execution - Tax Settlement - Legal Liability - By-laws ”.