税收法定作为关系着国家与广大人民利益的重要制度,对其落实成为各界关注的重要大事。笔者通过对我国现行的税收立法与税收法定原则的冲突分析,以期使用在宪法上确定税收法定原则,加以增强税收征收管理的方式落实我国的税收法定原则。 Tax statutes, as an important system that affects the interests of the country and the broad masses of the people, have become important issues of concern to all parties concerned. Through the analysis of the conflict between the current tax legislation and tax statutory principle in our country, the author hopes to use the statutory principle to determine the statutory tax revenue and strengthen the tax collection and administration to implement the tax statutory principle in our country.