The operation of tax constitutionalism, which reflects in every sector as tax making, levying, expending and relieving, is the guarantee to equilibrate the tax rights of state and taxpayers.

• 税收宪政的运行是平衡国家税权与纳税人税权的保障,主要体现在定税、征税、用税及税收救济等各个税收环节中。