We are living in the time of “taxation country”, where the taxation is essential to the modern country, especially the tax on property, as the ancient item of categories of taxes, has been seem as the main source of income of local country to promote the social justice.
The entities in the tax on property includes the country and tax-payer, which the former play the leading role, so the important task before the tax law researchers is the balance between the restriction of the power of the country and safeguard of the individual rights.
Tax constitutionalism is the combination of economic system and political system in the condition of market economy, the constitutional arrangement in the tax field, and the criterion of balancing taxpayers’tax right and national tax power.
Currently, for the purpose of insuring to realize the goal of administering a country legally and carrying forward the socialistic democracy and legal system, we should be seasoned with the internal request of market economy and consummate the tax legislation system with the cooperation to a new taxation system reformation, so as to advance the constitution.
Constitution is the Source of the law of tax revenue, is the democratic legislation of reflection People's Common will, is also to ensure that taxpayer benefit does not get the law of the freedom intruded. The basically soiritual and basic system structural frame of constitutional government decides our country the ultimacy factor of future taxation reform direction.
Finally, a flexible optimal tax policy which can be internally adjusted to a certain extent is derived, and it is found that the distribution of factor income plays an important role in designing the optimal tax policy.
The review considers the molecular biological organization of genome region pX of the human T-cell leukemia virus type I (HTLV-I) along with the structure and functions of regulatory proteins Tax, Rex, and poorly studied Rof and Tof.