论我国税收效率原则的理论和实践

The Theory and Practice of Efficiency Principles of Taxation in China

税收效率原则包括税收的规模效率原则、税收的经济效率原则、税收的行政效率原则和税收的社会生态效率原则。税收效率原则四个层次上的内涵都反映着税收的客观规律性，税收政策的制定和税收制度的设计应尽可能体现这四个方面的原则。从我国现行税制对税收效率原则四个方面的反映来看，仍然存在一定的差距，需要加以改进和完善。

Efficiency principles of taxation include the scale efficiency principle of taxation, the economic efficiency principle of taxation, the administrative efficiency principle of taxaion and the social ecological efficiency of taxation. These principles reflect the objective laws of taxation. So the institution of tax policy and the design of tax system should be reflected there four aspects. There are still some problems in our current tax system in contrast with there four principles.