首先关注在市场经济中政府作用的一般态度,随后从我国个人财产权关系的演进的历史考察中,认为随着我国个人财产权关系的确立,我国对政府征税权的约束应当受到重视,提出应当从立宪、政府的自由裁量权与对税收征管权的外部约束、税权的有效划分几个方面对政府的税权进行合理的约束。 First of all, attention is paid to the general attitude of the government in the market economy. Then from the historical investigation of the evolution of the personal property rights in our country, it is considered that with the establishment of the personal property rights in our country, the restriction on the government’s taxation right in our country should be paid attention to. Constitutional government, the government’s discretion and the right of tax collection and management of the external constraints, the effective division of tax rights in several aspects of the government’s tax rights reasonable constraints.