税法的强度溯及(除有利溯及外)会影响公民的既得权利,原则上应予以禁止,但是若基于更重要的公益则可以例外,且应尽量避免对私益的损害;税法的弱度溯及往往为新旧秩序更迭的附随产物,原则上应予以许可,但是也应尽量减少对私益的损害。 The retrospective strength (except for favorable retroactivity) of the tax code will affect citizens’ vested rights and should be prohibited in principle, but exceptions can be made based on more important public interests and should be avoided as far as possible to the private interests; the weakness of the tax law And incidental products that tend to change the order of the old and the new should, in principle, be allowed, but harm to private interests should also be minimized.