作为最重要的税收原则之一,税收的经济效率原则旨在考察税收对社会资源配置和经济机制运行的影响状况,它的标准在于税收的额外负担最小化和额外效益的最大化。针对于此,本文从福利经济学公理的角度,分析对不同的征收对象征税所面对的不同的经济效率,为税收政政策的制定者提供参考。 As one of the most important tax principles, the principle of economic efficiency of tax is to examine the impact of taxation on the allocation of social resources and the operation of economic mechanism. The criterion of tax revenue is to minimize the additional tax burden and maximize the additional benefits. In view of this, this article analyzes the different economic efficiency of taxation on different taxpayers from the perspective of welfare economics axioms, and provides a reference for the makers of tax and government policies.