税收原则是一个国家制定税收政策,建立税收制度应遵循的理论标准和行为规范。从世界各国来看,税制建设选用何种税收原则,总要反映一定时期各个国家政治经济改革和社会经济发展的客观要求。江泽民总书记在党的十四大报告中明确指出,“我国经济体制改革的目标是建立社会主义市场经济体制。”随着我国社会主义市场经济的建构和发展,原来与有计划的商 The taxation principle is a country’s formulation of a tax policy and the establishment of a tax system should follow the theoretical standards and behavioral norms. From the perspective of countries around the world, what kind of taxation principles should be used in the tax system construction must always reflect the objective requirements of political and economic reforms and socio-economic development in various countries during a given period of time. General Secretary Jiang Zemin clearly stated in the report of the 14th CPC National Congress that “the goal of China’s economic restructuring is to establish a socialist market economic system.” With the construction and development of China’s socialist market economy, the original and planned business