亚当斯密提出的著名的赋税四原则是什么?

Question

亚当 斯密提出的著名的赋税四原则是什么?

Answer 1

平等原则、确实原则、便利原则、节约原则.
(1)平等原则：即个人为了支持政府,应该按照各自的能力,也就是以个人在国家保护之下所获得的收益为比例缴纳税收.亚当·斯密所主张的平等原则包含三种观念：—是取消免税特权；二是税收应该采取中立的态度,不应于涉社会财富的分配问题,在这种条件下,征税应采用比例税率；三是主张按能力大小,比例课税.
(2)确实原则：即个人应该缴纳的税收必须明确决定,不可含混不清,征税者不可肆意征收.
(3)便利原则：即税收的课征应站在纳税人的立场上,来考虑其适当的缴纳时间、地点以及简便的缴纳方法.
(4)节约原则又称经济原则：是指向国民征税要适量,不能超过一定的量度,如果向国民所征收的税过多反而不利于国家财政.
中文翻译的不一定准确,你可以对比下英文原版.
I. The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their abilities, that is, in proportion to the revenue which they respectively enjoy under the protection of the state;
II. The tax which each individual is bound to pay, ought to be certain and not arbitrary;
III. Every tax ought to be levied at the time or in the manner, in which it is most likely to be convenient for the contributor to pay it;
IV. Every tax ought to be so contrived, as both to take out and to keep out of the pockets of the people as little as possible, over and above what it brings into the public treasury of the state.