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公债的债务人为公法人,它以政府税收或其他财政收入为担保;一般来说,其购买人都能享受税收优惠;它强制为第三人设定法律义务,一般责任公债的第三人为未来普通纳税人,以公债项目自身收入为偿债来源的“收入公债”的第三人为公债项目使用人;公债的期限长于一般金融债券;公债用途为公共利益。从根本上说,其区别于市民社会债务的本质特征是公债具有权力属性。
The debtor of a public debt is a public-legal person. It is guaranteed by government taxes or other financial revenues. Generally speaking, all its purchasers can enjoy the preferential tax treatment. It obligates the third party to set legal obligations. The third person with a general liability bond is the future general The taxpayer, the third person with “income bonds ” whose income is the source of debt service shall be the user of the public debt project; the term of the government bonds shall be longer than that of the general financial bonds; and the purpose of the public debt is public interest. Fundamentally, the essential feature of the debt that distinguishes it from that of civil society is that public debt has the power attributes.