目次一、公共财产的范围需要特定化二、公共财产的权利主体“私人”化三、公共财产的权能与私人财产无异,但受目的限制四、公共财产与私人财产的平等保护五、公用财产与私人财产的相互转化六、基于公共财产法特质的法度与程序在财税法学的视野中,公共财产法概念的提出,一方面是为了凸显本学科的特质,用以区别于其他相关学科,澄清相沿已久的认识误区;另 First, the scope of public property needs to be specified Second, the public rights of the main “private ” Third, the public property rights and private property is no different, but subject to the restrictions Fourth, the equal protection of public property and private property Five , The mutual transformation of public property and private property Sixth, the law and procedure based on the traits of public property law In the tax law jurisprudence perspective, the concept of public property law proposed, on the one hand is to highlight the characteristics of the discipline, to distinguish it from other related Discipline, to clarify the phase along the long-misunderstood misunderstanding; the other