国家课税权合宪性初探

宪法的基础地位为构造我国社会主义公共财政相适应的税收理念提供了指导方针。税收作为国家存在及其运行的主要物质基础，在国家财政收入中所占的比重较大，我们在面对税收之相关问题时，不得不将之置于宪政的语境中才能更好地理解与解读。这就需要正确处理和平衡税权与宪法的冲突，形成一个公开、公正、有序、透明的税收法律体系，提高税收法律的透明度。

On the Constitutionality of the Tax Rights of the State

The foundation of constitution inaugurates the new horizon for constructing social public adaptive revenue.The revenue rights of the state as the main material foundation of the state existence and operation occupies so much proportion in the state public finance that when facing the problems related taxation we have to put it in the context of constitutionalism so as to read and understand it thoroughly.We have to correctly deal with and balance the conflict of the revenue rights and constitution.Only this can we build new revenue relationship of equity,order,democracy,harmony,and improve transparency of the revenue law.