论新型政商关系视阈下的税法价值

The Value Turn of Tax Law from the Perspective of New Political Business Relationship

非公有制经济作为社会主义市场经济的重要组成部分在我国社会经济发展中扮演着重要的角色。非公有制经济与政府经济管理的关系能够表征政府对经济进行宏观调控的价值取向。税法作为政府宏观调控的重要手段,对非公有制经济发展影响重大。在新型政商关系下,税法的价值取向应从原本的"管控型"向应然的"自治型"转向,并对现行税法的具体制度设计在立法层面作出相应调适,以期更好地促进非公有制经济持续、快速、健康发展。

As an important part of the socialist market economy,non-public economy plays an important role in the social and economic development of our country.The relationship between non-public economy and government economic management can represent the value orientation of government’s macro-control behavior.As an important means of government macro-control,tax law has a great impact on the development of non-public economy.Under the new relationship between government and business,the value orientation of tax law should be changed from the original"control type"to the"autonomous type",and the specific system design of the current tax law should be adjusted at the legislative level,so as to better promote the sustained,rapid and healthy development of the non-public economy.