税权派生于国家主权,受制于法治,是一种宪法性的权力。因此必须把税权放到宪政视野之下进行检视。作为宪政基本原则之一的权力制衡原则,运用在税权问题上必然要求对税权进行制约与平衡,这样才能保障税权的合法行使。如何建立税权制衡机制是我国进一步推进宪政建设所要面对的重大课题。 Tax derivation from the sovereignty of the state, subject to the rule of law, is a constitutional power. Therefore, tax authority must be put under the view of constitutional government. As one of the basic principles of constitutionalism, the principle of checks and balances of powers must be restrained and balanced on the issue of tax rights so as to safeguard the legitimate exercise of tax rights. How to set up a system of checks and balances on tax rights is a major issue that our country faces in further promoting constitutional development.