税负均衡政策初探

Discussion on the Balance Policy in the Tax Burden

税负均衡政策既不能使政府预算失衡，也不会使纳税人由于负担很重的税而影响其发展。故政府在税收制度的制定中始终贯彻的是税负均衡政策，使社会经济组织和个人的发展处于相对稳定的均衡状态。具体有：解决重复征税；完善税式支出；

he policy of tax balance cannot lose the government budget's balance, and cannot influnce the taxpayers to go from strength to strength with the leavy taxes. The policy of tax balance has been carrying out by the government in the enactment of tax system. This keeps teh growth of social economic organization and individual in a stable condition, Which are, resolving double taxation, perfecting the expenditure of taxes and bringing the shift of tax bearing into the open.