随着市场经济体制逐步建立，税收地位的提高，税收原则问题开始得到重视。目前，大家一般认为，税收的公平、效率和财政原则是现代税制建设中应该遵循的三大基本原则。一、增值税与公平原则增值税作为一种流转税，它具有间接税的性质，是税负较容易转嫁的税种，也就是说，... With the gradual establishment of a market economy and the improvement of tax status, the issue of tax principles has begun to receive attention. At present, it is generally believed that the principles of fairness, efficiency and fiscal revenue are the three basic principles that should be followed in the construction of modern taxation system. First, the principle of value-added tax and fair As a turnover tax, value-added tax, it has the nature of indirect tax, is the tax easier to pass the tax, that is, ...