随着我国建设法治国家和宪政国家事业的不断推进,适时开展税收立宪工作势在必行。我国应当在广泛借鉴其它税收立宪国家经验的基础上,立足本国国情,移植适合本国的税收立宪模式并加以改造,以确定我国税收立宪的道路。 With the continuous promotion of the cause of building a country ruled by law and a constitutional government, it is imperative to carry out tax constitutional work in a timely manner. Based on extensive experience of other tax constitutional countries, our country should, based on its own national conditions, transplant the tax constitutional model suitable for its own country and transform it to determine the path of constitutional taxation in our country.