进一步完善税制必须坚持财政原则

On Perfecting the Tax System by Persising Financial Principles

税收原则是由财政原则、经济（或效率）原则、社会（或公平）原则相互联系、相互补充又相互矛盾构成的原则体系，它们共同推动着现代税收制度的变革和发展。否认财政原则的观点和做法都是没有根据的，也是极其有害的。

Abstract : Taxation principle is combined with financial principle, economic principle, Social principle. These ones together improve the development and revolution of the modern tax system. Denying the financial principles is groundless and harmful as well.