量能课税原则要求所有的纳税人依据其负担能力缴纳税款。该原则与税收法定主义共同构建了税收公平原则的形式与实质要求,因此应成为指导税制改革的基本准则之一。具体税收实践中,应综合考虑其负担基础和主体选择,以合理确定负担能力,同时兼顾考虑税种的合理性和税制的整体理顺,以此真正实现税收公平。 The principle of quantity and taxation requires that all taxpayers pay taxes according to their affordability. This principle and tax legal doctrine together form the formal and substantive requirements of tax fairness principle, so it should be one of the basic guidelines for guiding tax system reform. Specific tax practice, should be based on its burden of consideration and choice of the main body to reasonably determine the affordability, taking into account the rationality of taxes and the overall rationalization of the tax system, in order to truly achieve tax fairness.