比例原则不仅在价值层面体现了法律的精神,而且在方法论层面体现了制度的理性。在税收保全中,折射了比例原则作为制度建构的指导思想,有助于理顺立法、执法、司法三者之间的关系,实现权力之间的合作与制衡;同时也为权力与权利之间的相互制约创造了条件。 The principle of proportionality reflects not only the spirit of law at the level of value but also the institutional rationality at the methodological level. In tax preservation, the principle of proportionality is refracted as the guiding ideology of system construction, which helps to straighten out the relationship between legislation, law enforcement and judicature and realize the cooperation and checks and balances among powers. At the same time, The conditions of mutual restraint created.