Abstract: Professor Deng Zaiji is one of the founders of China’s socialist tax theory, and his tax governance idea is served as a guiding ideology on the practice of the socialist market economy. A review of Professor Deng Ziji’s socialist taxation perspective, including such seven aspects as the basic theory of socialist tax, the socialist idea of tax governance, the theoretical basis of profit and tax diversion, the dual tax mode of turnover tax and income tax (double subject), the relatively independent tax mode of the special zone, foreign-related taxation and the new round of tax reform, has important practical significance in the innovation and development of tax theory and practice.

Key words: Deng Ziji; socialism; concept of tax governanc