文章从税收法治的内涵入手,分析了税法的公平价值体系,从法源角度对税法公平价值的意义和作用进行了阐述,并就税收功能的发展对税法公平价值内涵的影响作了有益地探讨,提出了实现税法的公平价值是税收立法、执法的出发点和终极目标。 Starting with the connotation of the rule of tax law, the article analyzes the fair value system of tax law, elaborates the meaning and function of the fair value of tax law from the perspective of law source, and makes a useful discussion on the influence of tax function on the connotation of tax law fairness , Put forward that the fair value of tax law is the starting point and the ultimate goal of tax legislation and law enforcement.