谈所得税的课税公平效应

实现税收制度的公平原则要以纳税人的支付能力为纳税依据。在反映支付能力诸因素中,唯有纳税人的收益最具客观代表性。所以,课以所得税在税收制度中最能发挥公平效应,从而实现税收的公平性。 一般来说,所得税收既能做到横向公平,也能体现纵向公平。横向公平即指纳税条件相同的不同纳税人,其税收负担基本是相同的。纵向公平则指纳税条件不同的纳税人应得到不同的税收待遇,即所得多者多征税,所得少者少征税。 我国在征收所得税方面还存在一些问题,未能充分发挥出所得税的课税公平效应。本文试就相关问题作概要的分析。

Talking about the Fairness Effect on Taxation of Incom Tax

In order to achieve fair doctrine of tax systems, taxpayers' ability of payment should be on tax basis. Among various factors reflecting one's ability of payment, only in-come of taxpayers is the most important factor. So taxation of income tax can give full play to the fairness effect of tax system, thus achieving fairness of taxes.In general, income tax not only achieves horigontal fairness,but also vertical fairness.Horigontal fairness means that different taxpayers in the same condition of taxes basically have same tax burden. However, vertical fairness means that different taxplyers in different conditions of tax should have different tax burden, that is, the more benefit you get , the more tax you pay , on the contrary, the less benefit you get, the less tax you pay.There are still some problems on income tax in our country. It can not bring fairness effect of income tax into full play. The arical briefly analyses some related problems.