从当前成品油消费税的调整来看存在有一定的不合理性,在不到两个月的时间内先后调整,其增幅达到了50%,引起了很大的争议。从根本上来看是没有确立晚上的税收法定原则导致这种情况出现的。文中主要从当前成品油消费税的调整来就税收法定原则确立的迫切性进行探讨。 Judging from the current adjustment of consumption tax on refined oil products, there is a certain degree of irrationality. It has adjusted in less than two months and its growth rate has reached 50%, causing a great deal of controversy. From a fundamental point of view, there is no statutory principle of taxation at night that has led to this situation. The paper mainly discusses the urgency of establishing the statutory principle of taxation from the adjustment of the current refined oil consumption tax.