在当今发达的市场经济国家中，公平原则已成为公认的税法基本原则。所谓税法基本原则，是指贯穿于一国全部税收法律制度之中，对税收法律制度的制定和实施具有普遍指导作用的准则。它是税法目的、作用、任务和调整方法的综合反映。税法基本原则是税收立法的基础，也是税收执法? In today’s developed market economy countries, the principle of fairness has become a well-established basic principle of tax law. The so-called basic principle of tax law refers to the principle of universal guidance that runs through the whole tax legal system of a country and has a legal system of taxation. It is a comprehensive reflection of tax law’s purpose, role, mission and adjustment method. The basic principle of tax law is the basis of tax legislation, but also tax law enforcement?