摘要
十八届三中全会决定提出，要“落实税收法定原则”。如何正确认识、理解税收法定原则，在我国税收立法中怎样实现税收法定原则，对於贯彻落实税收法定原则，推动我国税收法律制度建设，完善税收法治有着十分重要的意义。
According to the decisions of the 3rd plenary session of 18th CPC Central Committee, the principle of legalism of tax revenue must be implemented. How to accurately understand and construe the principle of legalism of tax revenue, and how to realize this principle in legislation are of special significance in implementing the principle of legalism of tax revenue as well as constructing the integrated taxation system.
