论“三层次”税收公平观与中国税收公平机制重塑

On the Three-layer Viewpoint about Taxation Fairness and the System-reconstruction for Fairness in Taxation in China

传统税收公平观存在明显的局限性,主要表现为考察的视野不开阔和涵盖的内容不丰富。所以,对税收公平的理解和判断,必须延伸到经济的、社会的角度,应当建立起包含税收的负担公平、税收的经济公平和税收的社会公平三个层次的广义的税收公平观,这样才能真正把握税收公平的全部内涵。根据这一思路,对中国现行税制的公平性进行了全面考量,发现存在诸多有悖于税收公平的因素,并提出了重塑中国税收公平机制的具体构想。

There exist obvious shortcomings in the traditional viewpoint about taxation fairness, which exhibits a small visual field and a deficient content included. In this regard, we need stretch our visual angle to economy and society, and establish a generalized viewpoint about taxation fairness with burden fairness, economic fairness and social fairness included, so as to get a better understanding on it. Only by doing this, can we grasp the complete connotation in it. Based on those above, by thorough consideration on the fairness of current taxation in China in advance, we discovered quite a few factors that go against the taxation fairness and then provided a conception in detail about how to reconstruct the system of taxation fairness in China.