一直以来,学界均公认税收具有强制性、无偿性和固定性。但多年来,我国财税政策在具体实施过程未能较好地解读和阐释这三性,甚至出现了一定的偏差,导致当前财税体制中出现了不少弊端。因此,推进新一轮财税体制改革,有必要对税收的三性进行解构和重读,以找准改革的逻辑起点、核心精神和理念框架,解决当前财税体制中存在的相关重要问题,构建适应现代法治、民主公平、民生福祉的财税新体系,为优化资源配置、维护市场统一、促进社会公平、实现国家长治久安提供坚实的基础制度保障。 All along, the academic community acknowledges that taxes are mandatory, unpaid and fixed. However, over the years, the fiscal and taxation policies in our country failed to properly interpret and interpret the three nature of the fiscal policy, and even some deviation occurred, which led to many drawbacks in the current fiscal and taxation system. Therefore, to push forward the reform of the fiscal and taxation system, it is necessary to deconstruct and re-readign the tax revenue in order to identify the logical starting point, the core spirit and the conceptual framework of the reform so as to solve the relevant important issues in the current fiscal and taxation system, The rule of law, democratic fairness and people’s livelihood, a system of fiscal and taxation that will provide a solid basis for institutional arrangements to optimize the allocation of resources, safeguard market unity, promote social fairness and achieve long-term peace and stability in the country.