目次引言一、两种功能:本文的理论预设二、事实维度:现代财税法的公共财政功能三、事实维度:现代财税法的经济调控功能四、从本体到意义:两种功能划分的理据五、两种商谈:不同功能的理论分殊六、实现机制:两种功能不同的实践要求七、统一法治:两种功能的耦合引言财税法在我国社会主义法律体系中扮演着异乎寻常的重要角色,因而近年学界关于财税法研究的著述颇丰。然而,或许是出于一种对于法律工具主义的反思或抵触,目前既有的研究多持一种内在视角,试图从基础原则、价值、法 I. INTRODUCTION I. TWO FUNCTIONS: Theoretical Preset of the Article II. Factual Dimension: Public Finance Function of Modern Finance and Tax Law III. Factual Dimensions: Economic Regulation and Control Function of Modern Finance and Tax Law IV. From Ontology to Significance: Motivation of Two Functional Divisions V. Two Negotiations: Theoritical Differences of Different Functions VI. Realization Mechanism: Practical Requirements of Two Different Functions VII. Unifying the Rule of Law: The Coupling of Two Functions Introduction The Finance and Tax Law plays an unusual and important role in our socialist legal system Therefore, in recent years, academic circles have done a lot of research on the tax law. However, perhaps due to a reflection or contradiction of legal instrumentalism, the existing research holds an internal perspective and tries to find a way from the basic principles, values,