市场经济国家所共同遵循的税收原则为法定性原则，即税收的征收和缴纳必须基于法律规定进行，没有法律的规定，国家就不能征税，任何人就不能被要求纳税。任何税收行为必须具备法律依据。改革开放以来，我国的税收立法工作有了很快的发展，特别是随着取消国家对企业的财政补贴 The principle of tax, which is common to all market economy countries, is the statutory principle. That is, the collection and payment of taxes must be based on laws and regulations. Without laws, the state can not collect taxes and no one can be required to pay taxes. Any tax behavior must have a legal basis. Since the reform and opening up, China’s tax legislative work has developed rapidly, especially with the cancellation of state financial subsidies to enterprises