从经济学的角度来看，为了应对负外部性，原则上应该征收的税收是准确的：对一升燃料征收的税应该等于使用一升燃料所造成的危害。

Economics is precise about the tax that should, in principle, be levied to deal with negative externalities: the tax on a liter of fuel should be equal to the harm caused by using a liter of fuel.

youdao

税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。

The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.

youdao

税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。

The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.

youdao