There are phenomena of legislative unfairness in our country's legislative practice, such as departmental law-making, which can be directly attributed to the flaws in our legislative procedure.

This paper firstly carries on the brief introduction of legislation system and tax legislative procedure in China and America, then makes a careful research on American tax legislative procedure.

The district representative to the previous Council on legislation should be available to clubs and the district to assist in preparing proposed legislation and to explain ri s legislative procedure.