论“三层次”税收公平观与中国税收公平机制重塑

传统税收公平观存在明显的局限性,主要表现为考察的视野不开阔和涵盖的内容不丰富.所以,对税收公平的理解和判断,必须延伸到经济的、社会的角度,应当建立起包含税收的负担公平、税收的经济公平和税收的社会公平三个层次的广义的税收公平观,这样才能真正把握税收公平的全部内涵.根据这一思路,对中国现行税制的公平性进行了全面考量,发现存在诸多有悖于税收公平的因素,并提出了重塑中国税收公平机制的具体构想.

On the Three-layer Viewpoint about Taxation Fairness and the System-reconstruction for Fairness in Taxation in China

There exist obvious shortcomings in the traditional viewpoint about taxation fairness,which exhibits a small visual field and a deficient content included.In this regard,we need stretch our visual angle to economy and society,and establish a generalized viewpoint about taxation fairness with burden fairness,economic fairness and social fairness included,so as to get a better understanding on it.Only by doing this,can we grasp the complete connotation in it.Based on those above,by thorough consideration on t...