税收法定主义是税法至为重要的基本原则,对保障人权、维护国家利益和社会公益举足轻重。在移植并锲入到中国的法治化进程中,税收法定主义遭遇了种种困境,一定程度上反映了税收法定主义理想与现实之间的距离。对于如何走出困境,笔者在此仅从改革税收立法方面略成管见,希望能够对促进税收法定主义在中国的实现有所裨益。 Tax statutoryism is the basic principle of the tax law, which plays an important role in safeguarding human rights, safeguarding national interests and social welfare. In the process of translating and adhering to the rule of law in China, tax statutoryism has encountered various difficulties and, to a certain extent, reflected the distance between the tax statutist ideal and reality. As to how to get out of the dilemma, the author here only slightly reform the tax legislation from the perspective of management, hoping to promote the tax statutory benefits in China.