征税权力不仅事关国家的存在与发展,也事关全体公民权利。国家的征税权力来源于公民为了维护和增进自身的权利所订立的社会契约,应体现契约平等精神、税收正义品质。从法治视角来探讨征税权力,应对宪法性税收规则和行政性税收规则进行规则间的选择,以体现人民主权原则、法律平等原则、法律至上原则、权力约束原则和正当程序原则,从而规范、约束与限制征税权力。 The power of taxation not only concerns the existence and development of the country, but also the rights of all citizens. The country’s taxation power comes from the social contract entered by citizens for the purpose of safeguarding and promoting their own rights and should embody the spirit of contractual equality and the quality of tax justice. From the perspective of the rule of law to explore the power of taxation, the constitutional tax rules and administrative tax rules should be chosen between the rules in order to reflect the people’s sovereignty principle, the law equality principle, the law principle, the power constraint principle and the due process principle, Restrict and limit the power of taxation.