本文在简要说明生产要素价值论及其分配法则的基础上,提出了一种新型的治税模式。该治税模式阐明了一国税收的理论征收上限以及各税收形式的价值来源,从而在理论上区别于原有建立在劳动价值论基础上的治税模式。最后,在新型的治税模式基础上本文又提出了有关税收征收依据、税收功能和税制设计方面的三大新型治税理念。 Based on the brief description of the value theory of production factors and its distribution law, this paper proposes a new tax management model. The tax model clarifies the theoretical imposition cap of tax revenue and the source of value of each tax form, which is theoretically different from the tax model originally established on the basis of labor value theory. Finally, on the basis of the new tax model, this paper puts forward three new tax-conceptions on tax collection basis, tax function and tax system design.