目次一、宪法权利中的平等权是整个税法的价值基础二、宪法权利中的消极权利是消极限制国家征税权的法理基础三、宪法权利中的积极权利是积极限制国家征税权的法理基础四、税法对于宪法权利的调和宪法权利是指宪法所保障的公民的基本权利。各国宪法一般在 First, the equal right in the constitutional rights is the value basis of the entire tax law. Second, the negative rights in the constitutional rights are the legal basis for negatively restricting the taxing power of the state. Third, the positive rights in the constitutional rights are the jurisprudence of actively restricting the taxing power of the state Fundamentals IV. Harmonization of Constitutional Rights by Tax Law Constitutional rights refer to the basic rights of citizens protected by the Constitution. The general constitution of all countries