税收公平原则是指国家征税要使各个纳税人承受的负担与其经济状况相适应,并使各个纳税人之间的负担水平保持均衡。坚持公平这样一个税收原则,才能保障市场主体的公平竞争,避免税收歧视与不公,做到税收负担合理。新出台的《中华人民共和国企业所得税法》将原有法规进行合并,统一了标准,为内外资企业公平竞争提供一个良好的法律环境。 The principle of tax fairness means that the taxation of the country should make the burden borne by all the taxpayers adapt to its economic conditions and keep the level of the burden among taxpayers in balance. Adhering to such a tax principle of fairness can we ensure fair competition among market players and avoid tax discrimination and injustice so that the tax burden is reasonable. The newly promulgated “Enterprise Income Tax Law of the People’s Republic of China” merged the original laws and regulations and unified the standards so as to provide a sound legal environment for fair competition between domestic and foreign-funded enterprises.