价值是客体对主体具有积极意义的功能与作用的抽象与概括。财税法治是在财税领域实现良法之治,一切财税活动均严格遵循良法规范。财税法治建设的价值目标来自财税法治状态对广大纳税人的积极功能与作用。正义是人类活动所追求的终极价值目标,财税法治建设作为人类活动之一,其所追求的终极价值目标就是财税正义。财税正义是广大纳税人合理期待的一切价值目标在财税领域均得以实现的状态,简言之,就是公平的财税制度得到公正执行的状态。公平财税是纳税人主权的产物、财税法定的结晶、融合财税效率的制度。公平财税的核心标准是量能负担,辅助标准是受益原则。纳税人权利保护是公正执行的标志,法无授权不可为是公正执行的前提,比例原则是公正执行的尺度,公开原则是公正执行的保证。 Value is the abstraction and generalization of the function and function of the object to the main body. The rule of law of finance and taxation is the rule of good law in the field of finance and tax, and all fiscal and taxation activities strictly follow the rules of good laws. The goal of the fiscal and tax law and order construction lies in the active functions and functions of the taxpayers in the state of finance and tax law. Justice is the ultimate value goal pursued by human activities. As one of the human activities, the legal and fiscal construction of finance and taxation is the ultimate goal of fiscal and taxation which is pursued by the people. Finance and taxation justice is the state that all the taxpayers reasonably expect to achieve in the field of finance and tax, and in short, the fair implementation of the fiscal and taxation system. Fair taxation is the product of taxpayers’ sovereignty, the crystallization of statutory finance and taxation, and the system of integrating taxation and tax efficiency. The core standard of fair taxation is quantity and affordability, and the auxiliary standard is the principle of benefit. The protection of taxpayers’ rights is a sign of fair execution. Without authorization, law can not be a prerequisite for fair execution. The principle of proportionality is a yardstick of just execution and the principle of openness is the guarantee of just execution.