作者：刘剑文
作者介绍：辽宁大学法学院特聘教授
出版日期：2025年2月9日
内容提要 坚持以解决问题为中心，是识别、建构与型塑中国特色的财税法学自主知识体系的现实逻辑。改革开放以来，财税法学研究紧扣中国问题，在起步、积累、转型与创新的过程中，创造了一系列植根于中国实践的理论话语。其中，“财税法一体化”理论具有广阔视野，与财税法研究范式转型之现代需求相结合，为财税法学的后续发展夯实了基础，并促成财税法学发展为一门独具特色的领域法学。公共财产法、理财治国观、领域法学、法治财税论等理论范畴的提炼，标志着中国财税法学自主学术框架的基本确立。在中国式现代化建设背景下，财税法学研究需继续坚持问题导向，坚持理论与实践的良性互动，不断提升财税法领域的国内与国际话语权，持续探索完善中国财税法学自主知识体系。
关键词 财税法学 财税法一体化 中国自主知识体系
Abstract: Adhering to problem-solving as the central focus is the practical logic for identifying, constructing, and shaping an independent knowledge system of fiscal and tax law with Chinese characteristics. Since the reform and opening up, fiscal and tax law research has closely followed Chinese issues, creating a series of theoretical discourses rooted in Chinese practice throughout the processes of initiation, accumulation, transformation, and innovation. Among these, the ‘integration of fiscal and tax law’ theory has a broad perspective, combining with the modern demands of the transformation of fiscal and tax law research paradigms, laying a solid foundation for the subsequent development of fiscal and tax law and promoting its evolution into a distinctive field of legal studies. The refinement of theoretical categories such as public property law, the concept of managing state affairs through fiscal governance, f ield-specific law, and the rule of law in fiscal and tax matters signifies the basic establishment of an independent academic framework for Chinese fiscal and tax law. Under the background of Chinese modernization, research in fiscal and tax law must adhere to a problem-oriented approach, persist in the positive interaction between theory and practice, continuously enhance domestic and international discourse power, and persistently explore and improve the independent knowledge system of Chinese fiscal and tax law.