关键词: 税收法定,税收立法权,法律保留,授权立法

Abstract: Tax statutory principle is the theoretical basis and the logical starting point of the problem of tax legislative power return. To include the principle in the Constitution is the only way to achieve the return of the tax legislative power fundamentally. Before the abolition of tax legislation in authorized decisions and achieving the tax statutory principle included in the Constitution, to insist on legal reservation and strictly limiting tax delegated legislation is a realistic path to achieve the return of tax legislative power. After the abolition of the tax legislative authorized decisions, the tax statutory principle should be followed to deal with the relationship between the legal reservation and tax authorized legislation. After the return, the exercise of tax legislative power should follow the equity principle and democratic principle.

Key words: tax statute; tax legislative power; legal reservation; delegated legislation