宪法作为我国根本大法,通过规定和限制国家权力的行使范围来实现对公民权利的保障。税取之于民的特点使之成为我国宪法规制的对象。但是由于我国对税的研究大多集中于经济学与财政学的范畴,在宪法与宪政层面对税的研究甚少,且宪法层面关于税权的规定也有所缺失。在了解宪法层面对税权研究的不足与缺失后,在此探讨相应的对策来确保税权的合理行使。宪法对税权的规制,应以法定主义原则与量能课税原则为基础,实行税收立宪,加强对税收执法权的内外监督与加强人大对税收的预算与审计监督同时并举。 As the fundamental law of our country, the Constitution guarantees the civil rights by stipulating and restricting the scope of exercise of state power. Taxes are taken from the characteristics of the people and made them the objects of constitutional regulation in our country. However, most of the tax research in our country focuses on economics and finance, and few studies on taxation have been made at the constitutional and constitutional levels. There are also some deficiencies in the taxation provisions at the constitutional level. After understanding the deficiencies and deficiencies of the research on taxation at the constitutional level, this article discusses the corresponding countermeasures to ensure the reasonable exercise of the tax power. The constitutional regulation of tax rights should be based on the principle of statutory principle and the principle of quantity and taxable energy, implement tax constitutionalism, strengthen internal and external supervision of tax law enforcement power and strengthen the NPC’s budget and audit supervision of tax revenue simultaneously.