征税权是国家的一项重要的公权力。如果该权力行使不当,必然会侵害公民的基本权利,因此必须对之加以有效的制约。从西方国家的征税权立宪理论与实践经验来看,我国的宪政转型及法治建设有赖于从宪法层面控制国家征税权的行使。 Taxation right is an important public power of the country. If the power is exercised improperly, it will inevitably infringe upon the basic rights of citizens and must be effectively controlled. Judging from the constitutional theory and practical experience of the taxation right in western countries, the constitutional transformation and the construction of the rule of law in our country depend on the constitutional control over the exercise of the taxing power of the state.