税收法定原则的内涵是税收立法权限、税法的基本要素和行政执法的法定。当前,我国的税收法定原则在税收立法、执法方面还存在许多不确定性。本文试从税法不确定性的角度来研究如何落实税收法定原则,提出通过人大收回立法权、制定一税一法、完善各税种的基本要素、解决税法间的冲突以及严格依法治税等手段来落实税收法定原则。 The connotation of legal principle of tax revenue is the legislative authority of tax revenue, the basic elements of tax law and the statutory of administrative law enforcement. At present, there are still many uncertainties about the legal principle of tax in our country in terms of tax legislation and law enforcement. This article tries to study how to implement the statutory principle of tax revenue from the perspective of the uncertainty of tax law, put forward that the people’s congress should regain the legislative power, formulate a tax law, improve the basic elements of each tax category, resolve the conflicts between tax laws and strictly administer tax according to law Implement the legal principle of taxation.