税收法定原则是现代文明国家法律中的基本原则之一,它有利于规范限制国家机关随意征税的权力,提高公众税收遵从度。同时在我国当下,税收法定原则还需要处理好与行政机关立法授权、税收公平、诚实信用等其它方面规则的关系。 The statutory principle of taxation is one of the basic principles in the law of modern civilized countries. It helps to regulate the power to limit the arbitrary taxation of state organs and improve the public’s tax compliance. At the same time, at the same time in our country, the legal principle of taxation also needs to deal with the relationship with other rules such as the legislative authorization of the administrative organ, tax fairness, honesty and credit.