既然税收公共化是财政公共化的基点,那么,怎样的税收才是公共化的税收呢?笔者认为,税收公共化又是以“纳税人”范畴的形成和以纳税人权利的获得为基础和前提的。在自然经济和计划经济下,税收只是一种财政收入手段,它并不具有公共性。其根本原因在于,此时不存在“纳税人”范畴, Since taxation publicity is the basic point of public finance, what kind of taxation is the taxation of public? In my opinion, the public taxation is based on the formation of “taxpayer” category and the acquisition of the rights of taxpayers Premise of In the natural economy and the planned economy, the tax revenue is only a means of fiscal revenue, it does not have publicity. The fundamental reason is that at this time there is no “taxpayer” category,