政府阶段性政策偏好对税收公平的影响

我国政府在改革开放之初与社会主义市场经济秩序基本建立的两个不同发展阶段,选择了不同的企业所得税政策偏好,通过企业身份设计、税率和优惠措施安排,在促进经济发展同时,对税收公平也产生了程度不一的侵蚀。但政府阶段性政策偏好对税收公平的侵蚀并不具有当然的合理性,在企业所得税法中必须做出精当的制度设计,尽可能减轻或减缓政策偏好对税收公平的侵蚀。

The Influence of Government Policy Partiality in Different Phases on Tax Revenue Fairness

Our government has chosen the different partialities in the enterprise income tax policies during the two different development phases at the beginning of the reform and opening policy and after the basic establishment of socialist market economic order.Such policy partialities,through the design of the enterprise status,and the arrangement in tax rates and preferential measures,are promoting economic development and at the same time have also had some corrosion to the tax revenue fairness.But the corrosion of government policy partialities in different phases to tax revenue fairness is certainly not rational.Appropriate system design must be made in enterprise income tax laws in order to reduce or slow down the corrosion as far as possible