国家征税权诞生的前提是普遍存在的公民财产,以及法律对公民财产权的普遍承认。如果征税权行使不当,便有可能侵犯公民财产权这一基本的宪法赋予的权利。税法被视为严格限定国家征税权,并保护公民财产权的基本法律。本文探讨了税法与公民财产权之间的关系,并指出了公民财产权的税法保护的特征和路径。 The preconditions for the birth of the state taxation right are the ubiquitous citizen property and the general recognition by the law of citizen property rights. If the right to tax is improperly exercised, the basic constitutional right to citizens’ property rights may be infringed upon. The tax law is regarded as the basic law that strictly limits the taxing power of the state and protects the property rights of citizens. This article explores the relationship between tax law and citizen’s property rights and points out the characteristics and path of tax law protection of citizen’s property rights.