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税收公平与否,将直接影响到社会公平,进而甚至对社会稳定产生重要影响。鉴于税收公平的复杂性,税收公平目标的含义不是单一维度的,而是多维度的,包括社会维度的税收人际公平、地理维度的税收区域公平和历史维度的税收代际公平。仅仅关注税收公平的某一个维度是不够的,应当力争同时全面实现三个维度的公平目标。具体而言,欲实现税收人际公平目标,需要同时考虑征税人与纳税人之间权利与义务的公平问题、自然人之间的税收人际公平和法人之间的税收人际公平这三个方面;在我国现行税制下,欲达到税收区域公平,相关方面的改革势在必行;想要达到税收代际公平目标,需同时逼近自然资源的税收代际公平目标和社会财富的税收代际公平要求。
Fair tax or not, will have a direct impact on social equity, social stability and even have a significant impact. In view of the complexity of tax fairness, the meaning of tax fairness goal is not single dimension, but multi-dimension, including interpersonal tax fairness in social dimension, tax regional fairness in geography dimension and tax revenue intergenerational fairness in historical dimension. It is not enough to pay attention to only one dimension of tax fairness, and we should try our best to achieve the fair goal of three dimensions at the same time. Specifically, to achieve the goal of interpersonal fair tax revenue, we need to consider both the fairness of rights and obligations between taxpayers and taxpayers, the fairness of taxation between natural persons and the fairness of taxation among legal persons. In the Under the current tax system in our country, if we want to achieve fair regional taxation, reform in related fields is imperative. If we want to achieve the goal of fair intergenerational tax revenue, we must at the same time approach the objective of fair inter-generational tax revenue of natural resources and the fair intergenerational tax of social wealth.