从一般意义上来讲,国家要征得赋役,必须让赋役承担者在保证自身生活需要之外,还有足够的剩余产品来承担国家赋役,这就涉及保证税源的问题;处于不同社会阶层的各类社会群体,其所能承担国家赋役的能力又是有差别的,如何寻找到适合不同社会阶层承受能力的赋税政策,这又牵涉赋役均平的问题。这两方面的问题既密切联系、互为前提,但又相互区别、各有侧重。保证税源与社会再生产有关,而均平赋役与社会分配相连,是社会经济运行前后相继、不可分割的两个方 In a general sense, if the state wants to obtain taxation, it is necessary for the undertaker who undertakes the tax payment to guarantee the source of his taxation while ensuring that his own life needs to be met and that there are enough surplus products to bear the tax burden of the state. In different social strata Social groups, their ability to bear the burden of state labor is different, how to find suitable for different social strata of the tax policy, which in turn involves the issue of equal taxes. Both of these two issues are closely linked and mutually preconditioned, yet they differ from each other in focusing on each other. Guarantee sources of tax are related to social reproduction, and both Ping Fu service and social distribution are connected, successive social and economic operation of the two indivisible parties