摘要/Abstract

在现代法治社会中， 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，其本质在于对纳税人权利之保护及对国家征税权力之限制。在我国现阶段落实税收法定原则面临着诸多问题与挑战，要如何应对这些问题与挑战？这要从立法、执法、监督等方面进行规范，同时依赖于政治体制的改革，从不同的主体下手，多方位进行,最重要的还是从法律方面进行规范和完善。

In modern Legal Society, Legalism of tax revenue is regarded as the most basic principle or the most paramount principle. its essence are both to protect the rights of taxpayers and limit taxation power of the state. At the present stage of our country, Implementation of tax revenue legal doctrine principle are facing many problems and challenges, how to deal with these problems and challenges? It needs from legislation, law enforcement and supervision to regulate, while relying on the political system reform, from different subjects and multi-direction, but the most important thing is to regulate and improve by law.