亚当·斯密在其《国民财富的性质和原因的研究》中指出 :“一国国民都须在可能范围内按照各自能力的比例 ,即按照各自在国家保护下享得的收入的比例交纳国税 ,维持政府。”从而提出了他的税赋平等原则。从某种意义上说 ,税赋的平等往往体现着社会的公平。不论是纳税人还是非纳 Adam Smith, in his study “The Nature and Causes of National Wealth,” states: “Nationals of a country must, to the extent possible, pay their national taxes in proportion to their respective capabilities, that is, in proportion to their respective incomes enjoyed under state protection , To maintain the government. ”Thus put forward his principle of tax equality. In a sense, the equality of taxation often reflects the social fairness. Whether taxpayers or non-satisfied