试论我国涉外税法的法定性原则潘静税法的法定性原则，又称为税收法定主义，指的是任何税收行为必须具备法律依据。这项原则意味着征税只能在法律的授权下进行，税务机关不能在找不到法律依据的情况下征收税款。税收法定主义如同刑法的罪刑法定主义，税收法定主义和罪刑法... On the Legal Principle of Foreign Tax Law in China Pan statutory principle of tax law, also known as tax statutoryism, means that any tax act must have legal basis. This principle means that the taxation can only be conducted under the authority of the law, and the tax authorities can not collect the tax without finding a legal basis. Tax legal doctrine as the criminal law of criminal statutoryism, tax statutory and criminal law ...