摘要/Abstract

税收法定原则强调国家征税要有法律依据，而且课税必须明确。落实税收法定原则是完善我国税收法律制度的核心和基础，也是我国今后发展过程中要重点关注的一点。由于各方面的原因，税收法定原则在我国还存在着一系列的问题，在落实的过程中也难免会遇到一些困难和挑战。目前，我国需要采取在宪法中确立税收法定原则、确定合理的税收法律体系、完善税收授权立法、规范税收执法行为、健全税收法律救济制度等措施来落实我国的税收法定原则。

The tax Principle of legality emphasizes that when a country levying tax, it must be definite and have a basis on law. Implementing the tax principle of legality is the core and foundation of improving our country’s tax law system, and it is also a focus that we must take attention in the future development of our country. In view of various reasons, in our count country，there are many difficulties and challenges when Implementing the tax principle of legality. At present, in order to Implement the tax principle of legality, we need to take measures such as establish the tax principle of legality in constitution, make the tax law enforcement more normative, perfecting the legal relief system of taxation and so on.