The implementation of the legal principle of taxation is an important content of the new round of fiscal and taxation system reform. Its important practical significance lies in the construction of certainty and injecting certainty into economic and social development. The combing and analysis of documents focusing on the implementation of statutory taxation policies shows that China has achieved remarkable results in implementing the statutory taxation principles in recent years. The “one tax，one law” is gradually implemented，and the concept of taxation law is gradually gaining popularity. It is recommended that relevant departments speed up the realization of the full coverage of the current tax categories by the taxation statutory principles when coordinating and handling the relationship between the central and local governments，the government and the market，and taxation legislation and law enforcement. It is also advisable to abolish the 1985 Delegated Legislation at the proper time，and push forward the right of taxation legislation to revert to the National People’s Congress and its Standing Committee. Moreover，it is suggested to innovate legislative ideas and concepts，and promote the legal principle of taxation to be confirmed at the constitutional level.