法律应当与时俱进,当前中国的发展日新月异,律法的制定如何更有效的跟上人民生活与观念的变化是学者亟待讨论的问题,但立法工作关系到千家万户,首先,立法工作者必须要树立正确的指导思想,在价值冲突时作出合理的选择,以最接近价值目标的方案去达到立法的目的。本文试图研究如何去进行财税立法工作,在论述中说明在立法中应当如何进行价值衡量,照顾到最多人民群众的利益,体现法律的人民性。 The law should keep pace with the times. At present, the development of China is changing with each passing day. It is an issue that scholars urgently need to discuss to discuss how to make the law’s formulation more effective in keeping up with people’s lives and concepts. However, the legislation involves many families. First, the legislators We must establish the correct guiding ideology, make reasonable choices in the conflict of values, and reach the purpose of legislation with the solution closest to the goal of value. This article tries to study how to go on with taxation and taxation legislation, and explains how to measure the value in legislation, take care of the interests of most people and reflect the people’s character of law.