实现税收代际公平目标的国际经验及启示

在可持续发展思想的指导下,税收的公平原则内涵应发生改变,即税收的公平原则必须引入代际公平理论,注意和追求世代间的税收公平。借鉴西方发达国家的经验,我国应选择构建绿色税收体系及开征遗产税这两条路径实现税收代际公平目标。

Realizing tax intergeneration fair target's international experience and insipration

The idea of sustainable development under the guidance of the principle of fairness of the tax should be changed the connotation, that is, the principle of fairness of the tax must be the introduction of inter-generational equity theory, pay attention to and pursuit of tax equity between generations. Learn from the experience of Western developed countries, China should choose to build green estate tax system and the introduction of these two paths to achieve the revenue target inter-generational equity.