十八屆三中全會決定提出,要‘落實稅收法定原則’。如何正確認識、理解稅收法定原則,在我國稅收立法中怎樣實現稅收法定原則,對於貫徹落實稅收法定原則,推動我國稅收法律制度建設,完善稅收法治有著十分重要的意義。一、正確理解稅收法定原則要‘落實稅收法定原則’,首先必須明確什麼是稅收法定原則?所謂稅收法定原則,又稱稅收法定主義、合法性原則等,它是稅收立法和稅收法律制度的一項基本原則。稅收法定原則要求國家通過法律明文 The Third Plenary Session of the 18th CPC Central Committee decided to put forward the principle of “statutory taxation.” How to correctly understand and understand the legal principle of taxation and how to realize the legal principle of taxation in the taxation legislation of our country is of great significance for implementing the statutory principle of taxation, promoting the construction of taxation legal system in our country and perfecting the legal system of taxation. First, a correct understanding of tax statutory principle To ’implement the statutory principle of tax’, we must first clear what is the tax statutory principle? The so-called tax statutory principle, also known as tax statutory principles of legality, it is the tax legislation and tax legal system Basic principles. Tax statutory principles require the state to adopt a law expressly