目次一、财税法性质界定的转变:从宏观调控到公共财产法二、公共财产法:社会契约论的财税法化表达三、公共财产法:国家理财治国能力的有效表达四、小结未来几年中,中国必须对建立怎样的改革路径做出抉择,因为经过三十多年的发展,中国的改革已经到了攻坚的阶段。近年来,学界对中 A change in the definition of the nature of fiscal and tax law: from macroeconomic regulation and control to public property law Second, the public property law: the social contract law of taxation and taxation Third, the public property law: the effective expression of the state financial management capacity Fourth, the summary The next few years China must make a choice between what kind of reform path it should set up because after 30 years of development, China’s reform has reached a crucial stage. In recent years, academic circles