公平原则和效率原则是自亚当·斯密以来西方学者提出的形形色色税收原则中最主要的两条原则，他们往往是世界各国政府构建本国税制结构的理论标准。由于依照公平原则和效率原则所倚重的程度不同，因而税制结构所产生的经济效应也会不同，分别可称为“公平型”税制和“效率型” The principle of fairness and efficiency are the two most important principles of the tax principles of all kinds proposed by western scholars since Adam Smith. They are often the theoretical criteria for the governments of all countries in the world to construct their own tax structure. Due to the different degrees of reliance on the principle of fairness and efficiency, the economic effects of the tax structure will also be different, which may be referred to as the “fair” tax system and the “efficiency type”