Thirdly , according to the principle of the general theory of constitutionality , and from the different levels of the basic feature , key value and substance characteristics of the taxation constitutionality , it analytically studies the science connotation and integrity system of taxation constitutionality , demonstrates that taxatio n constitutionality is a social structural style of modern taxation and an organic whole of entity value and form value 其三,按照法治的一般理论原理,从税收法治的基本特征、核心价值和实质特征等不同层面,分析研究了税收法治的科学内涵和完整体系,论证了税收法治是现代税收的社会组织结构形式,是实体价值和形式价值的有机统一体。