论我国税法中的公平问题——以公平类型为线索的系统分析

On Fairness in China's Tax Law

税收公平原则是税法的基本原则。税收公平分为横向公平和纵向公平、形式公平和实质公平、自由公平和强迫公平、国家间公平和国际公平、世代内公平和世代间公平等类型。从公平的类型看,我国的税收公平原则无论是在指导思想还是具体制度构建上均存在不容忽视的问题。为此,应当改变对税收、税法本质的认识,并对具体的税收制度进行改革和完善。

Fairness doctrine is a basic principle in China's tax law. The fairness of tax can be divided into many types such as horizontal fairness and vertical fairness, formal fairness and material fairness, voluntary fairness and forced fairness, etc.. Judged from the types of fairness, there still exist many problems concerning the fairness doctrine of tax in China exposed both in its guiding principle and its specific system. Hence, we should change our ideas of the nature of tax and tax law and try to reform and improve the taxation system.