公平纳税既是税法的基本精神,也是我国税制改革的方向。尽管税法规定一些“收入不均衡或不固定”的行业可以采取“按年计算、分月预缴”的“年薪制”计税法(按上年平均月收入预交,年终找齐),但这些优惠政策仅限于采 Fair tax is not only the basic spirit of tax law, but also the direction of China’s tax reform. Although the tax law stipulates that some industries with “unequal income or unfixed income” may adopt the “annual salary system” (pre-paid according to the average annual salary of the previous year) Year-end find alignment), but these preferential policies are limited to mining