一、税收法定主义原则的涵义及其所蕴含的社会效能税收法定主义亦称税收法律主义,税收法定性原则等,其基本涵义是指征税主体征税必须依且仅依法律的规定,纳税主体依且仅依法律的规定纳税。正如有学者指出的:“‘非经立法不得征税’被视为税收法定主义原则的经典表达”①。税收? First, the meaning of tax statutory principles and the social effectiveness of tax statutory tax legalism, also known as the tax statutory principle, the basic meaning of the tax is the main tax levied by and only according to the law, tax The subject is taxable only in accordance with the law. As some scholars have pointed out: “” Non-taxation without legislation “is regarded as the classic expression of tax statutory principle.” tax?