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早在200多年前的资产阶级经济学家,根据他们所处的时代就提出了效率与公平的治税原则。当今世界各国经济学家为了追求理想税制提出了种种治税原则。最有影响的并取得公认的原则,就是效率与公平的原则。社会主义国家的经济学家,在总结我国的税收立法实践,吸取当今世界先进国家的税收立法原则的时候,发现效率与公平原则并不是资产阶级国家制度的产物,而是市场经济的产物。由于社会主义国家也存
As early as 200 years ago, bourgeois economists put forward the principle of efficiency and fair tax treatment according to the time they were in. Nowadays economists from all over the world have put forward various taxation principles in pursuit of the ideal tax system. The most influential and generally accepted principle is the principle of efficiency and fairness. When summarizing the tax legislative practice in our country and drawing on the tax legislative principle of the advanced countries in the world, the economists in the socialist countries find that the principle of efficiency and fairness is not the product of the bourgeois state but a product of the market economy. Because the socialist countries also exist