税收原则包括制定税收制度所必需的总的税收政策原则和一些技术性原则。在当今发达市场经济国家中,较为公认的赋税原则有税收规模适度、公平、效率、中性、调节和简化等。在社会主义市场经济条件下,必须借鉴当今发达市场经济国家较为通用的税收原则,并结合本国国情,完善我国税收原则。限于篇幅,本文着重就我国税收原则中最重要的适度税负、公平和效率的原则进行探讨。 The tax principles include the general tax policy principles and some technical principles necessary to establish a tax system. In today’s developed market economy countries, the more generally accepted tax principles are moderate tax scale, fairness, efficiency, neutrality, adjustment and simplification. Under the condition of socialist market economy, we must learn from the more general tax principles in the developed market economy countries and improve our taxation principles in light of our national conditions. Due to space limitations, this article focuses on the most important tax principles of China’s moderate tax burden, fairness and efficiency of the principle of discussion.