关键词: 税收法定,宪法原则,税收立法权

Abstract: The tax statutory principle is one of the important principles of modern constitutions of all the countries, and it is one of the basic principles of the Chinese constitution too. However, in 1984, the NPC Standing Committee granted the tax legislation power to the State Council, since then, the tax legislation of most tax categories has been carried out by the State Council in the names of administrative laws and regulations, except the personal income tax and corporate income tax which are still exercised by the NPC or its Standing Committee. With the repeal of the authorization decision made in 1984, the legal basis for tax administrative legislation has ceased to exist; it has become extremely urgent to return the tax legislative power to the highest organ of state power. In this case, the state legislature should earnestly fulfill its legislative responsibilities, replace the original administrative legislation with national legislation as soon as possible, and effectively protect the property rights of the people.

Key words: statutory taxation; constitutional principles; tax legislation