税收分析，包括对税收制度执行情况的分析和对税收制度本身优劣程度的分析。前者侧重阐释、实证，后者侧重比较、规范。近年来，理论界对二者作了大量有益的探索，但主要集中在具体的分析方法上。笔者认为，提高税收分析水平，我们还有必要从哲学的角度、从认识论的高度进行深 Tax analysis, including the analysis of the implementation of the tax system and analysis of the advantages and disadvantages of the tax system itself. The former focuses on interpretation, evidence, which focus on comparison, norms. In recent years, theorists have made a lot of useful explorations on both, but they mainly focus on specific analysis methods. The author believes that to raise the level of tax analysis, we still need to proceed from the philosophical point of view, from the height of epistemology