从税收的纵向公平原则看我国个人所得税的设计

公平与效率问题贯穿于经济运行过程及其制度安排中。税制的理想境界是达到公平与效率的统一。税收公平包括两方面的内容：横向公平和纵向公平。现代税制的设计均较多地涉及横向公平。纵向公平则体现在所得税制中，而且尤以采用累进税制的个人所得税，更好地体现了纵向公平原则。

Design of the Individual Income Tax from Vertical Fair Principle of the Tax in China

Fairness and efficiency runs through the history of the tax thoughts. The ideal situation of the tax rule is to realize the integration of the fairness and efficiency. Two aspects are involved in fairness of the tax: horizontal fairness and vertical fairness. The design of the taxation tends to horizontal fairness. Fairness of the tax is directly embodied in income tax, especially the personal income tax.