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;1AbstractTaxissuesarethekeyfactorsofthesocialconflictofinterestsinceancienttimesthestatetaxthetransferoffinancialpowersthroughthepoweroftax,thepoweroftaxtheexerciseofthemostdirectresultistodeprivethepropertyrightsofthetaxpayer,thetaxpayer',theamountofthetax,thetaxobjectcanbearbitrarywhomwillinevitablyinfringethelegitimaterightsandinterestsofthetaxpayers',theattendantwillbeastrongtaxpayer',acountrywhichwanttogetthelegitimacyofgovernmentandpeople'sbeliefsmustensurethatpeople'snaturalrightsandfreedomswillnotbeanyviolations,therefore,thepoweroftaxviolatingthepropertymustbeconstraintsandlimitations,,thereisnoaconstitutionalsystem;destructionofamoderntaxsystem,,wecanseethatthepoweroftaxplayatremendousroleinpromotingtheestablishmentandperfectionofanationalconstitutionalsystem,thecontrolofthepoweroftaxthethroatofthestatepower,':"taxes"ontentofthe"tax"andfeatures,,anationalpublicauthority,butitisdifferentfromthegeneralpublicpowers,