确定税收负担的原则 ,一是保证需要与量力负担相结合 ,二是公平与效率兼顾。保证需要与量力负担相结合原则 ,要求一方面必须通过税收保证国家财政开支的需要 ,另一方面征税又必须在纳税人的税源收入范围内进行。公平与效率兼顾原则 ,要求一方面要通过税收调节缩小分配中的差别 ,另一方面税收的调节又必须适当。 The principle of determining the tax burden, first, to ensure the need and the burden of combining the second is fair and efficient. Assurance needs and the burden of combining the principle of the need on the one hand must be through tax revenue to ensure the financial needs of the state, on the other hand must be in the tax revenue taxpayers source range. The principle of fairness and efficiency should be taken into consideration. On the one hand, it is necessary to narrow the differences in distribution through taxation adjustments. On the other hand, taxation adjustments must be appropriate.