本文所说的税法理念是指建立在“契约精神”下的税收债权债务关系。税法理念的外在表现形式是税法理论与税法原则。税法理念本身蕴涵宪政的思想,树立税收债权债务关系的理念是实现宪政的途径。 The concept of tax law mentioned in this article refers to the tax credit and debt relationship established under “contract spirit ”. The external manifestation of the tax law concept is the tax law theory and the tax law principle. The concept of tax law itself contains the idea of ​​constitutional government, and the idea of ​​establishing a tax-debt relationship is a way to realize constitutional government.