The principle of taxing in accordance with statute is the basic principle of the tax-law practice and the theoretical sill of modern tax laws.

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.

A Constitutional Perspective on Tax Legalism;

Tax law practices neither permits to insist on tax legalism ignoring the principle of honesty and credit,nor advocate the latter rather than the former.

The tax law system is an important part of the whole national law system.

Based on the studying of domestic researches and international experiences,this article suggested that tax legal principle,revenue ensured principle,tax equity principle and tax efficiency principle should be emphasized and carried out in basic tax law as the most important fundamenta.