本文通过讨论几个与税收制度变迁有关的理论问题，试图在廓清理论认识的同时，寻找税制安排和税制变迁中共性的和可促进操作化的方法。１．在社会主义市场经济条件下我们对税收职能的理解应在更大程度上强调其社会性和经济性，使税收的合理性体现在其总是为提供公共品的价值补 By discussing several theoretical issues related to the changes of taxation system, this article attempts to find out the commonalities and promote the operationalization of taxation arrangements and tax system changes while understanding the theory. 1. Under the condition of socialist market economy, our understanding of the tax function should emphasize its sociality and economy to a greater extent so that the tax rationality is reflected in the fact that it always provides the value of public goods