本文在Ramsey和Mirrless具有开创性的最优税制理论的基础上,结合近四十年来西方经济学界对该理论的研究和拓展,总结出六条可供我国借鉴的税收原则,并从理论上简要的论证了它们。 Based on Ramsey and Mirrless’s groundbreaking theory of optimal tax system and combined with the research and development of the theory by Western economists in recent forty years, this paper summarizes six tax principles that can be borrowed by our country, Prove them.