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利益赋税思想为我国税收理论界所接受 ,是我国税收走向市场经济的必然结果 ;如何使以阶级国家观为理论基础的我国税收根据理论在逻辑上保持贯通 ,是我国税收根据理论必须解决的问题 ;将税收根据与税收产生和存在的条件区分开来很有必要 ;对税收根据的研究可局限于对市场经济条件下的税收根据的诠释 ;在市场经济背景下如何借鉴“税收价格说”进行税收根据理论研究是一难题.“,”The thought of interest tax is accepted by our theoretical circles.It is the inexorable tend to make our tax move to the market economy.How to keep the state outlook of class as the foundmental theory logically is the problem which should be solved in our theoretical circles.It is necessary to seperate the tax foundation from the tax existance.The research of tax foundation can be limited in the explanation of the tax foundation under the market economic conditions.But how to carry out the theory of tax foundation by using the experience of the theory of tax price is a very difficult problem.