税收法定主义被认为是现代税法最基本的原则或是最高原则。税收法定主义源于对人民权利的保护和对征税权力的限制,是现代法治原则在税法中的体现,早已为西方税法学界所推崇。我国台湾学者郑玉波将其与法无明文规定不处罚的“罪刑法定主义”并举为现代法治的两大枢纽。以税收法定主义这一世界所公认的税法原则为指导来研究我国税收立法的完善,为依法治税提供立法保障,不失为一种有意义的探索。 Tax statutoryism is regarded as the most basic principle or supreme principle of modern tax law. Tax statutory derivation from the protection of people’s rights and the restriction of the tax power is the embodiment of the principle of modern law in the tax law, which has long been praised by western tax law scholars. Our country scholar Zheng Yubo of Taiwan regards the “legal punishment for crimes and punishments” as the two major junctures of the modern legal system concurrently with the stipulation that there is no penalty in law. Guided by the tax law principles universally recognized in the tax statutory doctrine, it is a meaningful exploration to study the perfection of tax legislation in our country and provide legal protection for the tax administration by law.