目次一、学科性质:作为综合性独立学科的财税法学二、财税法学与财政税收学研究思路的比较分析三、财税法学与财政税收学研究思路差异的实证分析——以企业所得税法改革为例四、财税法学与财政税收学研究思路差异的根源探讨五、结语 First, the nature of the subject: as a comprehensive independent discipline of tax law Second, the tax law and fiscal tax research thinking of a comparative analysis of three tax law and fiscal tax research differences between the empirical analysis - with the reform of the enterprise income tax law as an example Fourth, the tax law and fiscal tax research the root causes of differences in research Five Conclusion