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公平税负原则曾被亚当·斯密列于税收四大原则之首。公平包括公正、平等、合理等。公平税负原则包括横向公平和纵向公平两重含义。横向公平要
The principle of fair tax has been topped by Adam Smith in the four principles of taxation. Fairness includes fairness, equality and reasonableness. The principle of fair tax includes the two meanings of horizontal fairness and vertical fairness. Horizontal fair to