税制公平目标内涵的重构:以可持续发展为途径

Tax system Between Town and Country

传统的公平理论注重税收的受益公平和结果公平,科学的发展观要求税收的公平原则发生重心上的转移和内涵上的改变,即在注重税收的机会公平的同时,税收的公平原则必须引入代际公平理论。我国现行的税收制度,虽然在效率、筹集财政资金方面向税制优化迈出了一大步,但在公平目标尤其是机会公平与代际公平目标实现方面的表现却难遂人愿。为此,如何符合科学发展观的要求,在减少对经济扭曲的前提下,实现税收分配的新的公平目标,是新一轮税制改革应着力解决的问题。

Optimum taxation is the permanent theme in taxation system reform for every country. However, one of the basic standards of the optimum taxation or one of aims to realize the optimum taxation is the equal tax allocation. In tradition, the equity theory of tax focuses on realizing equity on the benefit and the result. However, from the view of scientific development, changes on its content and the focus must be required, namely not only paying attention to equity on chance, but also to inter-generational equity. The inter-generational equity should be the important part of the equal value. Although we have made more perfect taxation system in the efficiency and revenue collection since 1994, the equity is still not satisfactory, especially equity on chance and inter-generation. GINI index is growing continuously. The income gap between towns and countries and between residents is increasing. Tax bearing gap among industries、regions and enterprises is contrast. Resource is unduly destroyed and the ecological environment is deteriorated. All these phenomena tell us our taxation system has many problems on realizing the equality and holding the scientific view of development. Not only form the theory research and the system design, but also form the taxation structure and the some tax’s the some factor, the current taxation system doesn’t hold the equity well, especially ignoring the value of the equity on chance and the inter-generational equity. Therefore in the new taxation system reform, we must mainly resolve how to conform to the requirements of the view of scientific development and how to realize the new goal of equity during the tax distribution under less distortion of economics.