论中国税负公平原则

On the Tax Equity Principle in China

税负公平原则作为现代税收原则之一具有重要意义。它的内涵不仅包括税收本身的公平即经济意义上的公平，而且还包括社会意义上的公平。这就决定了税负公平原则的内容包括：普遍征税、平等征税（包括横向公平和纵向公平）和防止两极分化、实现共同富裕的目标。税负公平原则的实现，既包括在起点和过程中实现税负公平即经济意义上公平的实现，又包括在结果上进行税收调节实现社会意义上的公平。

The tax equity principle as one of the modern tax principles has a great magnificent meaning.Its implication covers not only the equity of tax itself (the equity in economic meaning) but alsothe equity of social meanings. This decides the contents of the tax equity principle,that is,acrossthe-board tax,equity tax and prevention of bipolar differentiation, realizing the goal of rich-together. The realization of tax equity principle covers the realization of tax equity principle at thebeginning and during the process,but also covers equity of realizing the social meanings while taxbeing adjusted in the end.