Legalism and Fiscal Policy for Promoting Employment;

To improve the presumptive taxation system,the prime point is insisting on statutory taxation principle.

The current system not only breaches the statutory taxation principle and the trust and cooperation protective principle,but also presents the problems of ambiguous object,non-strict approach,unsuitable condition,lack of procedure restriction and too much legal conflicts,etc.

Nowadays,the system of taxation law doesn t embody the statutory taxation principle, even deviate it tosome extent with the respects of much more authorized lawmaking, administrative powerenlarged.

The paper investigates the history of numerus clausus overall,and then points out that the category of the real right must be stipulated by law,and not be established freely by the interes.

The present article aims to analyze the connotation,representative development history,rationality and limitations of numerus clausus,pointing out that numerus clausus is the foundation for the existence of property law and should be abided by.

If we,by applying the mode of comprehensive dynamic thinking,analyze the relations among social harmfulness,criminal concept,constitutions of crimes and the principle of that crimes and punishments are all stipulated by law,we will find social harmfulness not only should be reserved but also serve as a separate e.

We should analyze the relations among criminal concept, constitutions of crimes and the principle of that crimes and punishments are all stipulated by law with the mode of solid dynamic thinking, so the station of social harmfulness not only should be held but also as a .