目次一、法律原则和税法原则的考察与分析二、税法基本原则的功能分析三、税法基本原则分类的新思考四、税法公平原则研究五、税法效率原则研究六、税法的无偿性财政收入原则探讨七、税法的宏观调控原则探讨八、税法的税收法定原则税法基本原则是税法精神最集中的体现,是指导税法的创制和实施的根本规则。税法基本原则不仅表现为一种立法的精神,而且在税法规范性文件中以具体法律条文的形式存在着,它具有税法其他规范所不同的调整功能与作用。税法基本原则对税收立法有指导作用,它是促使税法内容协调统一的保障。税法基本原则是税法解释的依据,是克服税收成文法局限,弥补税法规定之不足的重要措 First, the legal principles and principles of tax law and analysis of two, the basic principles of the tax function analysis of the three tax principles of the new classification of four, four, the principle of tax law fair study five, the tax principle of efficiency six, the tax principle of gratuitous financial revenue Discussion of the principle of macro regulation and control of tax law VIII. Tax law principle of tax law The basic principle of tax law is the embodiment of the most concentrated tax law, which is the fundamental rule that guides the creation and implementation of tax law. The basic principle of the tax law not only shows itself as a kind of legislative spirit, but also exists in the form of specific legal provisions in the tax law normative documents. It has the adjustment function and function different from the other norms of tax law. The basic principles of tax law have a guiding role in the tax legislation, which is to promote the harmonization of tax law. The basic principles of tax law is the basis for the interpretation of tax law, which is an important measure to overcome the limitations of the tax written law and make up for the deficiencies stipulated in the tax law