产生这些分歧的主要原因在于将授权立法的位阶与授权立法的效力两个概念相混用。

The main reason of the differences is that they mix up the status and validity of delegated legislation.

立法；授权立法；税收授权立法；

Legislation; enabling legislation; tax enabling legislation;

英国立法者今天就脱欧协议投票，从理论上讲这是首次，但他们要求更多时间来考虑授权立法。

Lawmakers in Britain voted today to back a Brexit plan in principle for the first time. But they demanded more time to consider the enabling legislation.

第三章, 主要从实体和程序两个方面谈我国税收授权立法的缺陷.

Third chapter , From two point , factual contents and procedure, discusses limitation of authorized legislation in revenue.