英国古典经济学家亚当·斯密1776年在其名著《国富论》中列举了四项税收原则,即平等、确实、便利、最少征收费四原则,后两项也是有关纳税服务的。德国社会政策学派代表瓦格纳提出了税收四原则,即财政收入、国民经济、社会正义、税务行政。在税务行政原则中,包括确实、便利、征 Adam Smith, the British classical economist, listed four tax principles in his famous book The Wealth of Nations in 1776: the four principles of equality, affirmation and convenience, and least fees, and the latter two are related to tax services. Wagner, a German school of social policy, proposed the four principles of taxation: fiscal revenue, national economy, social justice and tax administration. In the tax administration principles, including the real, convenient, levy