在税收负担一定的条件下,纳税人和纳税对象是税负的归宿要素,税率是税负的深度要素,减免税或税收加征是税负的调整要素,纳税期限是税负的时间要素,违章处理是税负的惩罚要素。如何将总税收负担在税制诸要素间进行合理的配置,是税制改革原则的理论基础和建设的着力点。 Under the condition of certain tax burden, the taxpayers and the taxpayers are the final elements of the tax burden, the tax rate is the deep factor of the tax burden, tax reduction or tax plus tax adjustment is the tax burden, the tax deadline is the time factor of the tax burden, Violation handling is a tax penalty element. How to allocate the total tax burden rationally between the various elements of the tax system is the theoretical foundation and the focal point of the tax reform principle.