在可持续发展思想的指导下,税收的公平原则内涵应发生改变,即税收的公平原则必须引入代际公平理论,注意和追求世代间的税收公平。借鉴西方发达国家的经验,我国应选择构建绿色税收体系及开征遗产税这两条路径实现税收代际公平目标。 Under the guidance of the thought of sustainable development, the principle of fairness of taxation should be changed. That is to say, the fair principle of taxation must introduce the theory of intergenerational equity and pay attention to and pursue the tax fairness among generations. Drawing on the experience of developed countries in the West, our country should choose to construct a green taxation system and impose the two types of inheritance tax, so as to achieve the objective of fair intergenerational tax revenue.