税收原则是税收制度建立、改革和完善时所要遵循的指导思想和基本准则。现代各国普遍认为,公平和效率是当代税收的最高原则。从我国社会主义市场经济的现实出发,税收公平原则主要包含以下两层含义:经济意义上的公平和社会意义上的公平。一、经济意义上的公平所谓经济意义上的公 The tax principle is the guiding ideology and basic norms to be followed in establishing, reforming and perfecting the tax system. Modern countries generally believe that fairness and efficiency are the highest principles of contemporary tax revenue. From the reality of our country’s socialist market economy, the principle of tax fair mainly includes the following two meanings: fairness in the economic sense and fairness in the social sense. First, the economic sense of the so-called economic sense of the public