税收法定原则是世界各国税法中一条最为重要的基本原则。在我国的税法研究和税收立法、税收执法中引入这一基本原则，确立其在我国税法体系中应有的地位和作用，对于完善我国的税收法律体系，提高我国税收法律的地位，具有十分重要的意义。一、税收法定原则税收法定原则亦称税 The legal principle of taxation is one of the most important basic principles in the tax laws of all countries in the world. It is very important for us to introduce this basic principle in our country’s tax law research, tax legislation and tax law enforcement to establish its due status and function in China’s tax law system, and to improve our country’s tax law system and improve our tax law status Meaning. First, the legal principle of tax The tax principle of tax is also known