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【多选题】
根据《宪法》的规定,关于公民的纳税义务,下列哪些是正确?A.
国家在确定公民纳税义务时，要保证税制科学合理和税收负担平衡
B.
要坚持税收法定原则，税收基本制度实行法律保留
C.
纳税义务直接涉及公民个人财产权，宪法纳税义务具有防止国家权力侵犯其财产权的属性
D.
履行纳税义务是公民享有其他权利的前提
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