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近年来,随着农村税费改革的不断深入,农民的负担大大减轻,税收负担率是改革前的2/3左右,但税收公平问题仍不能忽视。 税收公平的含义包括两个方面:一方面是横向公平,即以同等方式对持在同等情况下的同等的人。它又包括两重含义,一是一切有纳税能力的人都必须毫无例外地纳税,不允许有任何特权的人例外,亦即普遍征税;二是有同等纳税能力的人必须同等纳税。另一方面是纵向公平,对不同条件下的人必须区别对待,亦即对纳税能力不同的人实行不同等纳税。旱期,亚当·斯密提出的税收平等原则就是要求国民平等纳税,税收公平最基本最原始内涵亦即:国民负担均衡、平等纳税。在市场经济条件下,
In recent years, with the continuous deepening reform of taxes and fees in rural areas, the burden on peasants has been greatly reduced and the tax burden rate has been about two-thirds of that before the reform. However, the issue of tax fairness can not be ignored. The implication of tax fairness consists of two aspects: on the one hand, horizontal fairness, that is, equal people who hold the same situation in the same way. It also has two meanings. First, all people who have the ability to pay taxes must pay their taxes without exception. No exception shall be allowed to persons with any privilege, that is, to conduct general taxation. Second, those with the same ability to pay taxes must pay taxes on the same basis. On the other hand, it should be vertical and fair, and people in different conditions must be treated differently, that is, different taxpayers should be paid to those with different taxable capabilities. During the dry period, the principle of tax equality proposed by Adam Smith is to require the citizens to pay tax equally. The most basic and original connotation of tax fairness is that the national burden is balanced and the tax is paid equally. Under the condition of market economy,