税收原则是税收学中的一个基本理论问题，也是一个经常被争论的问题。不同时期、不同学者对税收原则的认识和阐述，都存在着较大的差异。我们认为，税收本身是一个历史的、发展的概念，人们对税收现象和本质的认识也存在一个不断完善的过程。因此，作为人们对税收认知的一种反 The tax principle is a basic theoretical issue in tax science and is also a frequently debated issue. Different periods, different scholars on the tax principle of understanding and elaboration, there is a big difference. In our opinion, the tax itself is a historical and developmental concept. There is also a continuous process of people’s understanding of the phenomenon and essence of taxation. Therefore, as a kind of anti-tax awareness