引言近年来,在通过税法规范变动进行宏观调控的过程中,税收法定问题始终非常重要。无论是2007年证券印花税上调、2011年的房产税试点还是2013年初征收房产转让所得税,均在税收法定方面备受关注与评论。目前,从西方引入的税收法定主义仍在我国税法理论中具有代表性地位。按照税收法定主义经典理论,我国税法存在法律渊源级次不高、授权立法范围过宽、 Introduction In recent years, the legal issue of taxation has always been of great importance in the process of macro-control through changes in the tax code. Whether it is an increase in the stamp duty on securities in 2007, a pilot on property tax in 2011 or an income tax on real estate transfer levied in early 2013, all have drawn much attention and comment on the statutory aspects of taxation. At present, tax statutoryism introduced from the west still has a representative status in our country’s tax law theory. According to the classic tax statutory theory, there is a low level of legal origin in China’s tax law, the scope of the authorized legislation is too wide,