Analysis the reason , the first factor is the contradiction inside the structure of the revenue from tax legal doctrine , the administrative power of the revenue from tax extended continuously , overstepped the barrier that revenue from tax legal doctrine had established 剖析原因，一是税收法定主义的内部构架固有的冲突，税收通过法的形式获得合法性和强制力，同时又对法存在一种天生排斥力，税收行政权在谮取税收立法权的过程中得到不断扩张、膨胀，超越了税收法定主义设置的道道藩篱。
