我国税法的核心价值选择探究

An Exploration on the Choice of the Core Value of China’s Tax Law

法的价值是指法对个人、群体、社会或国家的需要的积极意义和一定的满足。税法的价值是法律一般价值的特殊存在形式,具体是指税法所追求的目标,其主要内容包括公平、效率和秩序。而税法的核心价值是指税法所追求的目标即公平、效率和秩序中最重要和本质的价值。本文分析了公平与效率及相互间的关系,并通过对有关税法价值观点的评析,指出现代税法的核心价值应作出"公平与效率兼顾,如不能兼顾则以公平优先;国家利益与纳税人利益兼顾,如不能兼顾则以纳税人利益优先"的理性选择。

The law value is defined as the positive meaning and certain satisfaction to the requirements of the individuals, groups, society or country. The value of tax law is a special form of the general law value, which means its goal-seeking, including fairness, efficiency and order. And the core value of tax law is just the most important and essential part of its goal-seeking. This paper analyses the definitions of the fair and efficiency and their correlation. And also through comparing some related views on the value of tax law, it points out that, in terms of the core value of modern tax law, the rational choice should be twofold,First, ＇Pursuing the balance of efficiency and fairness,then if not, giving priority to fairness,＇ Second,pursuing the balance of national interests and taxpayers＇ interests. Then if not, giving priority to tax-payers＇ interests＇.