中文摘要：

一体化税法不同于传统税法。一体化税法下的税概念不同于税收经济学和传统税法学中的税收概念。税收经济学认为税收是国家参与财产分配和取得财政收入的基本方式;传统税法学尽管认为税收是一个法学范畴,但是一个与纳税人权利无涉的纯义务性范畴。一体化税法认为：税是集税收税用、权利义务于一体的概念,是国家为保障公民基本权利实现依法向单个纳税人收取又用于整体纳税人的金钱和实物。作为一个整体,税法不应区分一般法律意义上的税和宪法意义上的税。一体化税法视角中的税概念从传统税法单纯的税收概念向现代税法中集税收税用于一体的税概念转型。

英文摘要：

Integrated tax law is different from classical tax law. The definition of tax in the framework of integrated law theory is also different from it in the framework of economics of taxation and classical tax law theory. Economics of taxation think that tax is the basic way for a country to participate in distribution of property and obtain fiscal revenue; classical tax law theory think that tax is a law category, and actually a pure obligation category that has nothing to do with taxpayers＂ rights. Integrated tax law theory think that the definition of tax is composed of both tax revenue, tax-using and rights, obligations, tax is money and material objects from every single taxpayer and finally used for taxpayers as a whole, its role lies in safeguarding fundamental rights of citizens. As an entirety, tax law should not distinguish the definition of tax in general legal sense from it in constitutional sense. From perspective of integrated tax law theory, the definition of tax is reforming from pure taxation collection, as far as classical tax law is concerned, to a definition composed of tax revenue and tax-using, as far as modern tax law is concerned.