完善税制必须效率优先兼顾公平□胡泮基陈锦洋税收的效率与公平的关系效率与公平是相辅相成、对立统一的。离开效率谈公平和离开公平谈效率都是行不通的。抛开资源高效配置和经济机制有效运行去一味追求“公平”，必然会造成有限的经济资源的损失浪费和社会经济生活的紊乱... Perfecting the tax system must give priority to fairness and efficiency □ Pan Panji and Chen Jinyang The Relationship between Efficiency and Fairness in Tax Efficiency Both efficiency and fairness are mutually reinforcing and unity of opposites. Leaving efficiency to talk about fairness and fairness to talk about efficiency will not work. Putting aside the efficient allocation of resources and the effective operation of economic mechanisms to blindly pursuing “fairness” will inevitably result in the loss of limited economic resources, waste and social and economic dislocation ...