税收法定最早起源于中世纪英国,现已成为现代各国宪法的重要原则,而我国宪法却未明确规定。在我国,税收主要以授权立法的方式进行规定,导致立法机关应有的作用未发挥。要解决以上问题,应该将“税收法定原则”写入宪法,对税收法定权限进行明确。 Tax law originated in the Middle Ages of the United Kingdom statutory, has now become an important principle of modern constitutions, but our country’s constitution is not clearly defined. In our country, the tax mainly stipulates in the way of authorizing legislation, which leads the legislature to play its due role. To solve the above problems, “tax legal principle” should be written into the constitution, and the tax legal authority should be clearly defined.