文档介绍：2 建上的问题和征税权实际操作中存在的问题。第四部分阐述如何在我国建立与完善宪法在征税权运行过程中的控制机制, 主要从如何构建以纳税人权利保障为中心的宪法规则体系为切入点, 探讨了应该将哪些规则要素写入宪法以控制征税权的肆意行使。同时明确规定了税收立法权的归属以及税收立法的程序性规则, 最后通过建立完善的违宪审查制度达到监督宪法是否有效地控制征税权的目的。关键词: 征税权; 宪法控制; 宪政; 1 Abstract Tax issues are the key factors of the social conflict of interest since ancient times the state tax the transfer of financial powers through the power of tax , the power of tax the exercise of the most direct result is to deprive the property rights of the taxpayer , the taxpayer's property infringement. If the Government on the issue of taxation , the amount of the tax , the tax object can be arbitrary whom will inevitably infringe the legitimate rights and interests of the taxpayers' , the attendant will be a strong taxpayer 's revolt . Therefore, a country which want to get the legitimacy of government and people's beliefs must ensure that people's natural rights and freedoms will not be any violations , therefore, the power of tax violating the property must be constraints and limitations , to control the running of the the power of tax by the Constitution to e a necessity . Modern tax and constitutional system of the Western countries are closely linked in the modern the power of tax by the taxpayer control of the tax system, there is no a constitutional system; destruction of a modern tax system, which is to destroy the constitutional system. So grabbed Western countries through research how to control the power of tax as an opportunity to gradually build a constitutional state, we can see that the power of tax play a tremendous role in promoting the establishment and perfection of a national constitutional system, the control of the power of tax the throat of the state power, unplug the Leviathan that sharp teeth. It is very instructive for the construction of China's constitutional system. This article from the following sections discusses: the first part elaborates the connotations of tax and the power of tax. Academic connotation of "taxe