税收正义刍论

Discussion on Tax Justice

税收正义是当前税制改革的前提规范。一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。构建社会主义“和谐社会”需要一个公正合理的税收制度的支撑,需要一个真正实现了程序正义、结果正义和制度正义的税收体制的建构。因而,现代税收制度的建构呼吁税收正义的实现。

Tax Justice is the precondition rule of current tax reform. Whether a tax system is reasonable and equal is determined by taxation equality, tax equity and high level tax efficiency. Constructing a harmonized society, support of a fair and square tax system is needed. This is a system which realizes the construction of process justice, result justice and institution justice. Therefore, the construction of modern taxation institution calls on the realization of Tax Justice.