党的十六届六中全会做出了建设社会主义和谐社会的决定,关注税收制度的公平性缺陷并加以改革无疑能够而且应该成为建立社会主义和谐社会的重要手段和途径。本文基于构建社会主义和谐社会需要关注现行税制中的公平性问题这一认识,对现行税制存在的公平性方面的主要缺陷进行了剖析。 The Sixth Plenary Session of the 16th CPC Central Committee has made the decision of building a harmonious socialist society. Concerned about the fairness defects of the taxation system and its reform can undoubtedly and should become an important means and means of building a harmonious socialist society. Based on the awareness that the current tax system needs to pay attention to the issue of fairness in building a socialist harmonious society, this article analyzes the main defects in the fairness of the current tax system.