通过宪法与法律上的税概念之辨析,可以认为宪法税概念与法律税概念并不能等同视之,法律税概念是宪法税概念之具体化,其位阶低于宪法税概念,而宪法税概念是法律税概念之审查基准,其决定着法律税概念在宪法上的正当与否。因此,宪法上的税概念,惟有从宪法本身的相关规定出发,通过宪法解释途径,由宪法整体秩序中去寻求。 Through the analysis of constitutional and legal tax concepts, we can conclude that the concept of constitutional tax can not be equated with that of legal tax. The concept of legal tax is the concretization of constitutional tax concept. The rank of constitutional taxation is lower than that of constitutional tax, while the concept of constitutional tax Is the review of the concept of legal tax benchmark, which determines the concept of legal tax in the constitutional legitimacy or not. Therefore, the constitutional concept of tax can only be set out from the relevant provisions of the constitution itself and sought through constitutional interpretation through the overall constitutional order.