Tax concessions are the social, economic and cultural guidance tools commonly used in modern countries. Although legislators can take tax incentives to achieve specific administrative purposes, legislators in this course, enjoy the vast majority of the formation of space. However, the judiciary and the legal profession can not take this as a reason to give up their own protection of human rights and the rule of law and order to maintain the mission. Tax concessions remain free from the review of the principle of equality and the principle of proportionality. Only by developing a more detailed review criteria and review procedures can we strike a proper balance between the legislator’s political formation space and human rights protection and the maintenance of the rule of law.