税收法律主义与通常所说的以法治税有明显区别。首先，通常所说的以法治税所依据的法除了立法机关制定的税收法律之外，还包括行政机关制定的税收法规和规章。税收法律主义所依据的法严格限定为立法机关制定的税收法律。税收法规和规章只能对税收法律进行字面解释，不能起创设? There is a clear difference between tax legalism and what is commonly called the taxation by law. First of all, what is commonly referred to as the law governing taxation depends on the tax laws and regulations set by the executive authorities in addition to the tax laws enacted by the legislature. The law on which tax jurisprudence is based is strictly limited to the tax laws enacted by the legislature. Tax laws and regulations can only explain the tax law literally, can not be created?