对税收无偿性、强制性和固定性的特征描述反映了税法是权力法、“侵权法”的定位,容易激化公权力机关和私主体之间财产关系的对抗性,是财税法治进路上的观念羁绊和理论障碍。公共财产法为财税法理论研究提供了新的视角,增强了学科的理论自洽性。通过对公共财产的取得、用益和处分过程的法学审思,可以提炼出税收公共性、法定性和协商性的基本特征。 The characteristics of tax-free, compulsory and fixed taxation reflect that the tax law is the position of the power law and the “tort law”, and it is easy to intensify the confrontation of the property relations between the public power organ and the private subject. The fetters and theoretical obstacles. The public property law has provided a new perspective for the study of the theory of finance and taxation, and has strengthened the consistency of the theory of the discipline. Through the legal examination of the acquisition, benefit and disposal of public property, the basic features of public, statutory and consultative tax revenue can be extracted.