最近,笔者对某地六县一市的238户个体工商户的税负进行了调查,发现税负不公的问题在区域之间、行业之间、路段之间比较突出。有两个县个体户的税收负担平均为9.5％,而另外两个县高达14％,高出全国平均水平10.3％近四个百分点。即使同一县(市)相当条件的路段,纳税人之间税负的差异也比较大。 造成税负不公的原因是多方面的。 Recently, I conducted a survey on the tax burden of 238 individual industrial and commercial households in six counties and one city in a certain place and found that the problem of unfair tax burden is prominent among regions, sectors and sections. The tax burden on self-employed households in two counties averages 9.5%, while the other two counties are as high as 14%, nearly four percentage points higher than the national average of 10.3%. Even if the same county (city) the conditions of the sections, the tax burden between taxpayers is relatively large. There are many reasons for the unfairness of the tax burden.