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财产权的限制往往被视为是一种社会义务,是私人财产为了公共福祉所应承受的正常负担,因而具有社会正义性。财产权按照权利归属可以分为私人财产权和公共财产权,法律在保护私人财产权的同时也应规制公共财产权。近现代以来,政府财政权有日益膨胀的趋势,应制定和实施严格的法律确保公共财产权取得及其分配的正当性。中国宪政历程有其本土化的经济社会语境,中国宪法文本体现了独特的历史规定性,但其语词表达也蕴含了特定政策背景下不同功能解释的可能性。构建中国语境下的分配正义和财产秩序,基于公共财产权规制的财税法治是关键突破口和主要着力点。
The restriction of property rights is often regarded as a social obligation, which is the social burden of private property to bear the normal burden of public welfare. Property rights in accordance with the ownership of rights can be divided into private property rights and public property rights, the law in the protection of private property rights should also regulate the public property rights. Since the modern times, the fiscal power of government has an expanding trend. The strict laws should be formulated and implemented to ensure the acquisition of public property rights and the legitimacy of their distribution. China’s constitutional history has its own localization of the economic and social context. The Chinese constitutional text embodies unique historical provisions, but its language expression also implies the possibility of different functional explanations in the context of specific policies. Constructing justice of distributive justice and property order under the Chinese context and the rule of finance and taxation based on the regulation of public property rights are the key breakthrough points and main focuses.