本文首先从“世界先贤祠”的灵魂与智慧中寻找平等的发源地,主要是通过资产阶级革命时期思想家的思想去寻找平等存在的正当性;然后,从中国和国外税收制度的设计上谈谈两种制度在财富平等上是如何进行架构的,同时,通过中外来观察占有社会绝大多数资源的富人们,面对这样的制度建构是如何做的。 This paper first looks for the origin of equality from the soul and wisdom of the “World’s Pantheon”, mainly through the ideology of thinkers during the bourgeois revolution to find the legitimacy of the existence of equality. Secondly, from the design of the tax system in China and abroad Talk about how the two systems are structured on the basis of equality of wealth. In the meantime, we must look at the wealthy people who own the vast majority of the resources of our society through both the Chinese and the foreign countries in the face of this system construction.