税法为我国较薄弱之法的部门，完善税法实乃当务之急。本文通过对税法与私法关系的研究，提出应借鉴国外的先进税收立法经验，在税法与私法之间架起沟通的桥梁。重视将私法的有关成熟规定及原理移用于税法，实践上不仅可行，而且能做到立法的经济节省，对我国税法走向完善不能不谓为一条便捷之路。 The tax law is the department of the weakest law in our country, and improving the tax law is a top priority. Based on the study of the relationship between tax law and private law, this paper proposes that we should draw on the experience of foreign advanced taxation legislation to bridge the gap between tax law and private law. Paying attention to the relevant regulations and principles of private law shifted to the tax law, it is not only practically feasible, but also can achieve economic savings of legislation and can not be regarded as a convenient way for the improvement of tax law in our country.