目次一、现行税收授权立法存在的问题二、税收法定原则的重要性三、建立我国税收法定制度的构想宪法是国家的根本大法,有关国家制度和社会制度的根本问题应该由宪法加以规定,国家与公民的关系、国家机关之间的关系等最基本的社会关系应当由宪法加以调整。现代社会,国家与公民之间的关系最主要的就是税收关系与公共物品的供给关系,从近代宪法制度和法治的起源来看,税收奠定了现代国家的物质基础。因此,税收必然成为现代国 The First, Existing Tax Authorization Legislation Existing Problems Second, the tax statutory principle of the importance of three, the establishment of China’s tax statutory system The constitution is the fundamental law of the country, the relevant state system and social system, the fundamental issue should be regulated by the Constitution, the state The most basic social relations with the citizens, the relations among the state organs and so on should be adjusted by the constitution. In modern society, the most important relationship between the state and the citizens is the supply relationship between taxation relations and public goods. From the origins of the modern constitutional system and the rule of law, taxation has laid the material foundation of modern countries. Therefore, the tax must become a modern state