税收作为国民收入再分配的重要手段,在利益关系的调整和有效促进社会公平方面具有重要作用。为保护纳税人合法权利,新一轮的税制改革应更注重税法的公平价值,实现维护社会正义的目标。新《税收征管法》颁布实施、个人所得税的调整、内外资企业所得税“两法”合并等税制改革措施都是公平优先的良好体现。 As an important means of national income redistribution, tax revenue plays an important role in the adjustment of interest relations and the effective promotion of social equity. In order to protect the legitimate rights of taxpayers, the new round of tax reform should pay more attention to the fair value of tax law and achieve the goal of safeguarding social justice. The promulgation and implementation of the new “Tax Administration Law”, the adjustment of personal income tax, the income tax of domestic and foreign-funded enterprises and the tax reform measures such as the “two laws” and the merger are good examples of fairness and priority.