宪政是现代法治国家的一个基本政治制度范畴,而税收则是政府依照宪法和法律预先设定的规范筹集财政收人的特定分配关系,是社会公众依照宪法的精神享受国家(政府)提供的公共产品和公共服务所必须支出的价格费用,是涉及国家根本关系的宪法性法律规范。税收的每一个因素都受制于宪法,与宪法有着极为密切的关系。所以,宪法不仅是法学研究的对象,与国家财政和税制建设的关系亦十分密切,或者说,如果没有宪法做指导和保障,公共财政制度和体现宪政 Constitutionalism is a category of basic political system in modern law-governed countries. Taxation is the specific distribution of fiscal revenue raised by the government in accordance with the pre-set norms of the Constitution and laws. It is the public’s enjoyment of the public provided by the state (government) in accordance with the spirit of the Constitution The price and expenses that must be paid for products and public services are constitutional laws and regulations that involve the fundamental relations between countries. Every factor in tax revenue is subject to the Constitution and has a very close relationship with the Constitution. Therefore, the constitution is not only the object of the study of law, but also closely related to the state finance and tax system construction. In other words, without the guidance and guarantee of the constitution, the public finance system and constitutionalism