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税收法定主义是现代法治国家普遍接受的税收基本原则。它是指所有税收活动都必须依照法律的规定进行。依法治税正是这一原则在我国的具体体现，是指税收的立法、执法、司法、守法及法律监督等涉及税收法制的各个方面，都应严格按照法律的规定。简言之，就是要依照法律管理税收。目前，西方国家流行一个术语—“税收遵从”。它包括“征税遵从”和“纳税遵从”，分别指征、纳双方自觉遵守税法、自觉履行税法规定的权利和义务。这同我们的“依法治税”含义是基本相同的。
Tax statutoryism is the basic principle of tax generally accepted by modern law-governed countries. It means that all tax activities must be conducted in accordance with the law. Taxation according to law is precisely the embodiment of this principle in our country. It refers to all aspects of taxation law that involve tax legislation, law enforcement, justice, law-abiding and legal supervision. All these aspects should be in strict accordance with the law. In short, tax is administered in accordance with the law. At present, a term popular in Western countries - “tax compliance.” It includes “compliance with tax collection” and “compliance with tax compliance”, respectively, indicating that the parties and the parties themselves conscientiously abide by the tax laws and conscientiously fulfill their rights and obligations under the tax laws. This is basically the same as our meaning of “taxing by law”.