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1、公平问题多数税收的主要目的是积聚政府用于必要的公共福利和维持政府开支的财政收入。从短期角度看政府开支可以靠借贷维持,但从长远角度来看政府开支必须依靠税收来保证健康、非通货膨胀的经济。税收与支出有十分明显的差别,税收政策的问题是怎样尽可能公正而有效地均分税收分担,尽可能公正地分摊税赋。既然税收要公正,那么必须要人们感到他们承担的税收是公平的。特别是那些收入相差无几,家庭境况相类似的家庭更是企盼如此。而不同经济收入的人都希望他们的税收与他们的支付能力相一致。税收如果要起作用,那么就必须提高税收以使不合理的分配经济资源现实减少到最低限度,使社会积累值降到最低点,以达到某种程度上的经济增
1, the issue of equity Most of the main purpose of tax revenue is to accumulate the government for the necessary public welfare and government spending to maintain fiscal revenue. From a short-term perspective, government spending can be sustained by borrowing, but in the long run government spending must rely on taxes to ensure a healthy and non-inflationary economy. There is a very clear difference between taxation and expenditure. The issue of taxation policy is to divide the tax revenue fairly and effectively as much as possible and to allocate the tax fairly and fairly as possible. Since tax revenue should be fair, people must feel that the taxes they bear are fair. In particular, families whose incomes are similar or even similar to their families are even more so. People with different incomes want their tax revenues to be in line with their ability to pay. If taxes are to work, then tax revenues must be raised so that the reality of irrational distribution of economic resources is reduced to a minimum and social accumulation is reduced to a minimum, so that some degree of economic growth