应当选择效率优先的治税策略——亚当·斯密以来西方治税观研究导论

• 作 者: 杨斌
• 机 构: 厦门大学,
• 出 处: 中国经济问题
• 发表日期: 2004年期
• 关键词: 税收公平 税收政策 分配不公 税收制度 税收理论 税收体系 边际税率 税收手段 现代税收 费用扣除

我国还处在社会主义初级阶段,治税策略应当着眼于如何促进商品经济发展和生产力水平的提高。在税收公平和税收效率的相互关系上,存在着并行不悖的因素,也存在着不一致的可能。如果出现后一种情况,我们主张效率优先,税收公平特别是社会公平的实施不要损害效率,当分配不公达到足以导致社会经济震荡时,也要寻找效率——最小代价的途径加以解决。税收公平只是一个程度问题,从来没有绝对的公平。

Our country is still in the primary stage of socialism. The tax-taxing strategy should focus on how to promote the development of the commodity economy and the improvement of the productive forces. In terms of the relationship between tax fairness and tax efficiency, there are factors that go hand in hand, as well as the possibility of inconsistency. If the latter situation arises, we hold that efficiency should be given priority. Tax fairness, especially social fairness, should not be detrimental to efficiency. When unfair distribution is enough to cause social and economic turmoil, we must find a solution to the efficiency-minimum cost. Tax fairness is only a matter of degree, and never absolutely fair.