依法治税的根本前提是依完治税,但是我国现行宪法中涉税规定仍然存在着不完善、滞后性以及与单行税法的冲突等问题,我们必需在借鉴成熟市场经济国家依完治税的做法和经验的基础上,确立税收法定主义的宪法原则,完善宪法中纳税主体的规定,合理划分税收立法权限。 The basic premise of taxation according to the law is based on the complete tax, but the tax provisions in our current constitution still have some problems, such as the imperfection, lag, and the conflict with the tax law. And we must learn from the practices of the mature market economy in accordance with the principle of " On the basis of experience, the constitutional principles of tax statutoryism are established, the provisions of the taxpayers in the constitution are perfected, and the tax legislative authority is reasonably divided.