目次一、问题意识二、公共财产法的规范对象:财产权?财政权?三、公共财产法的无死角宪法保护四、结论一、问题意识在财税法界,有论者提出财税法本质的新论——财税法是公共财产法~①。兹提出“财税法是明确公共财产权和私人财产权界限的权利保护之法。”此说提供了财税法学的新视角,从传统的宏观调控法误区~②淬炼出财税法的作为保障公民权利的治国之法~③。财税法不仅仅从历史的 Second, the issue of public awareness Second, the normative objects of public property law: property rights? Financial power? Third, the constitutional protection of public property law without dead ends Fourth, the conclusion First, the issue of consciousness In the tax law, some commentators on the nature of the tax law - Tax law is a public property law ~ ①. It is proposed that “the fiscal and tax law is the right to protect the public property rights and the boundaries of private property rights.” "This provides a new perspective of tax law, from the traditional macro-control law misunderstood ~ The right to rule the country ~ ③. Tax law not only from history