目次一、财税法之宏观调控法性质评析二、财税法的重新定位三、关于财税法定位的两点思考在法的体系中,法的本质属性是法与法相区别的根据。只有把握法的本质属性,才能理解法的根本含义。在我国法学界,“财税法为宏观调控法”以及“财税法尤其是税法为侵权法”之观点备受推崇。值得探讨 A review of the nature of the macro-control law of fiscal and tax law Second, the relocation of fiscal and tax law Three points on the positioning of fiscal and tax law In the legal system, the essential attribute of law is the basis for the difference between law and law. Only by understanding the essential nature of the law can we understand the fundamental meaning of the law. In China’s jurisprudence, the “fiscal and tax laws for the macro-control law” and “fiscal and tax law, especially tax law for tort law” point of view highly respected. Worth exploring