By discussing the concept of taxable legitimacy, the article ulterior explores its cause, prerequisite, content and form, and then analyses the legitimacy of our whole taxable legal system.

• 在探讨合法性概念的基础上,对税收合法性的依据、提、容与形式进行了研究,并对我国税收法律制度的合法性问题进行了分析。