北京大学法学院教授刘剑文:财税法治是通往法治中国的优选路径财税法治的根本任务,就是要依靠法治来统摄财政收入、财政支出、财政管理的全过程,通过对权利、义务和责任在不同主体间的合理配置,来实现国家财政权与私人财产权的平衡与协调,达致国家治理的现代化。财税法治不仅是法治中国在财税领域的必然要求和终极体现,而且也是通往 Peking University Law School professor Liu Jianwen: Finance and tax rule of law is the preferred path leading to the rule of law China’s fundamental task of fiscal rule of law is to rely on the rule of law to plan the entire process of fiscal revenue, financial expenditure, financial management, through the rights, obligations and responsibilities in different The rational allocation between the main body to achieve the balance and coordination of the state financial and private property rights and achieve the modernization of state governance. The rule of law of finance and taxation is not only the inevitable requirement and the ultimate embodiment of the rule of law in the field of finance and taxation,