Country Taxing Right In The Sight Of Constitutional Control

The modern country is a"tax country"essentially, that is the country obtains the financial revenue through intervening the private property in the way of the public authority, the vast majority of financial revenue comes from the taxes paid by the people. Tax is in essence a violation and deprivation of private property, but the existence and development of the country needs to obtain the economic base of exercising the public power through the taxation's collection in order to provide public goods and services, and to protect the basic rights of citizens betterly.China's fiscal revenue increases rapidly in recent years, at the same time, The phenomenon of the illegal taxation and the taxes and fees overflow to receive is serious, and it violates the rights of taxpayers. Many western countries are experienced the painful lessons by the "financial crisis" to "economic crisis", eventually led to a "constitutional crisis", and it makes us think deeply. The proliferation of taxes and fees is merely superficial phenomenon, the underlying reason is that the authority of government is out of control. The public power has the nature of the expansion, the nation's taxation power as a public authority is also the same, the expansion of power means that the right to reduce,and the abuse of power causes the right to damage, for which it is need to control the nation's taxation power from the source,and it will be possible to achieve the goal of power control and protection of the rights that the constitutionalism pursuits.It is easy to enact constiuttion, but difficult to establish constitutional government. This article aims to use to control nation's taxation power as a breakthrough point, from the basic principle of the nation's taxation power, and makes the theory of controling the power as the theoretical basis of controling nation's taxation power, learns from the oreign experience,and explores the ways to control nation's taxation power from three dimensions which include the tax into the constitution, the checks and balances between powers and the restrictions of the right to power, in order to standardize the operation of government power and to protect the rights of taxpayers, ultimately to seek alternative paths for our country constitutional construction.