从税法公平原则谈我国增值税法的完善

On Our Country's Increment Tax Law from the Tax Law Fair Principle

税法公平原则是税法应遵循的一项首要原则,但我国现行增值税法并没有明确把它确立为一项基本原则。目前我国增值税法虽然在一定程度上起到了调节社会成员收入分配的积极作用,但随着经济的发展,其弊端也日益突现。鉴此,按照该原则的要求重新审视我国现行增值税法并加以完善就显得尤为必要。

The tax law principle is a most important principle which the tax law should follow, but in our country＇ s present increment tax law it has not been established danorly a bassic principle. At present it plays a part in the income asdjustment of the sovial members, but along with the economic development, its malpractice also appears day by day, so it appears especially essential to recarefully examines our country＇s present increment tax law according to this principle request and make it improved .