目次一、税法应然使命的初始生成二、税法应然使命的异化与正本三、税法应然使命的重塑四、税法使命的实现路径宪治视野下的国家税收权利与纳税人权利,实际上统一根植于象征着社会财富的物质利益。国家税权力是税法正常运行的日常表征,而并不构成它的本质特征,纳税人权利最大化的保障才是税法实现的要义所在。任何缺乏制约的权力总是容易自我膨胀,容易侵害权利的。国家税 First, the tax law should be the initial generation of mission two, the tax law should be the mission of alienation and original three, tax law should mission remodeling four, the realization of the tax law mission under the constitutional vision of state tax rights and taxpayers rights, the actual Unite rooted in the material interests of social wealth. The tax power of the state is the daily characterization of the normal operation of the tax law, but does not constitute its essential characteristic. The guarantee of maximizing the taxpayers’ rights is the essence of the tax law. Any lack of power is always easy to self-expansion, easy to infringe rights. National tax