缺乏法律依据是征收房地产税的突出问题,同时也反映出在税收执法、立法等多方面的合法性问题,需要对税收法定问题进行界定,因而,研究税收法定问题具有很强的现实性。本文以房地产税为例,对税法实定的合法性及存在问题出发剖析了税收法定原则的实然状态,认为,以宪法位阶来定立税收法定原则,解决好税收立法过程中权益配置问题,并严格实施税收执法,才能够使得税收法定实定化。 Lack of legal basis is the prominent problem of levying real estate tax, but also reflects the legitimacy of tax law enforcement, legislation and other aspects, the tax statutory issues need to be defined, therefore, to study tax statutory issues have a strong reality. This article takes the real estate tax as an example, analyzes the legal status of the legal principle of tax on the legal validity of the tax law and its existing problems. According to the constitutional order, the legal principle of taxation is set up to solve the problem of rights and interests allocation in the process of taxation legislation, And strictly enforce the tax law enforcement, tax statutes can be put in place.