在税制结构中 ,一般商品税以效率原则为基础 ,可称为效率税 ;按能力原则征收用来弥补纯公共产品提供成本的税收 ,如所得税可称为能力税 ;按受益原则征收用来弥补准公共产品成本的税收 ,如燃油税则可称为受益税。效率税与能力税属于一般性税种或主要税种 ,而受益税则是专门性税 In the tax structure, general commodity tax is based on the principle of efficiency, which can be called efficiency tax. According to the principle of ability, tax levied to make up for the cost of providing pure public goods, such as income tax, can be called tax on ability. Taxes on the cost of quasi-public goods, such as fuel tax, may be referred to as benefit tax. Efficiency tax and ability tax belong to the general tax or the main tax, and benefit tax is a special tax