目次一、财产权的概念:财税法的逻辑起点二、财产权与西方立宪主义:财税法的立论基础三、公法上的财产权保护法:财税法的法律属性四、财产权的结构与规则:财税法的基本体系五、公共财产权的限制:财税法的现状与未来六、结论近些年来,中国财税法学界加强了基础理论研究,更加关注财税法的法律属性和价值规范研究。财税法的法律属性到底如何,是财税法研究的逻辑前提。与此同时,财产权作为法学研究的基础性概念,成为公 First, the concept of property rights: the logical starting point of the tax law Second, the property rights and Western constitutionalism: the basis for the tax laws and regulations Third, the public property law on the protection of property law: Fourth, the property rights of the structure and rules: Basic System V. Restrictions on Public Property Rights: Present and Future of Fiscal and Tax Laws VI. CONCLUSION In recent years, the Chinese tax and tax law scholars have strengthened their basic theoretical research and paid more attention to the study of the legal attributes and values ​​of fiscal and tax laws. The legal nature of fiscal and tax law in the end how, is the logical premise of the study of fiscal and tax laws. At the same time, property rights as the basic concept of legal research, become a public