经过长期的理论争鸣,目前我国财政理论界对市场经济与公共财政间的内在联系已基本取得共识,实践中也早已确立构建适应我国市场经济发展的公共财政改革目标,但在公共财政及其公共性内涵的理解上尚存分歧。囿于西方主流经济学资源配置的视角,主流观点是从为市场提供公共产品、弥补市场失效的角度来定位公共财政。但从制度视角来看,市场交易不是表面上的资源配置而是其背后的权利配置,排他性产权的界定和保护是市场交易的前提与基础,而国家则在其中起着不可或缺的重要作用。理论逻辑与历史逻辑都表明,政府既可能有效地保护产权,也可能出于短期财政需要而随意侵犯产权,而只有产权通过立宪层面对政府权力施以硬性约束时才能予以有效克服。因此,基于产权与税收间的内在联系,树立新型税收本质观有利于在制度层面明确我国公共财政的立宪实质。 After long-term theoretical debate, at present, our country’s financial theoretical circles have generally reached consensus on the intrinsic linkages between the market economy and public finance. In practice, they have already set themselves the goal of public finance reform that is adapted to the development of China’s market economy. However, in public finance and public Connotation of the understanding of the existence of differences.视 From the perspective of western mainstream economics resources allocation, the mainstream view is to locate public finance from the perspective of providing public goods to the market and making up for the market failure. However, from a system perspective, market transactions are not superficial resources allocation but the right configuration behind them. The definition and protection of exclusive property rights are the preconditions and foundation of market transactions, and the state plays an indispensable and important role in them . Both theoretical logic and historical logic show that the government can either effectively protect property rights or violate property rights arbitrarily for short-term fiscal needs. Only property rights can be effectively overcome when the property rights are rigidly constrained by the constitutional level. Therefore, based on the inherent relationship between property rights and tax revenue, establishing a new concept of tax revenue is conducive to clarifying the constitutional essence of China’s public finance at the institutional level.