对税制效率与公平问题的思考

thoughts on efficiency and justice problems of tax system

效率与公平原则是税收制度制定与运行中的两个重要原则,也是决定我国税收制度改革的重要经济变量。就我国而言,应从国情出发,将"效率优先,兼顾公平"作为我国个人所得税改革的基本原则,并坚决贯彻。

The two important principles in tax system constituting and operating are efficiency and justice, which are important economic variable that decide tax system innovation of our country. From the situation of our country, 'give priority to efficiency with due consideration' should be made as the basic principle of individual income tax innovation of our country and carried out drastically.