近几年来，我国学术界围绕社会主义市场经济条件下税收理论进行深入的比较研究，其中征税依据便是焦点问题之一。在诸多的征税理论中，“权益说”与“交换说”最具代表性。“权益说”认为，国家为实现其职能，维护政治统治、公共安全和公共秩序，满足公共需要，为公众谋福利，? In recent years, the academic circles of our country have carried out an in-depth comparative study on taxation theory under the condition of socialist market economy, of which taxation basis is one of the focal issues. Among the many taxation theories, “equity” and “exchange” are the most representative. According to “rights and interests theory”, the state believes that in order to realize its functions, the state maintains political dictatorship, public security and public order, meets public needs and benefits the public.