“效率优先、兼顾公平”的税收影响

On the Impact of "Efficiency Priority" and "Considering the Equitability

在现代税收的两个重要原则——效率与公平原则中，我国强调的是前者，主张“效率优先、兼顾公平”。当前，我国税收制度、税收政策的选择就是这一指导思想的具体表现。１９９４年的税制改革选择增值税为主体税种，体现了效率优先；而税收调节收入功能的弱化则说明我们对税收公平原则的背离；我国宏观税负水平的下降和强调效率原则有关。

In the two present important principles--efficiency and fairness, we emphasize the former and advocate that efficiency should be first and take account of fairness. 'Efficiency should be first'was produced in the reform of tax system of 1994, in which added - value tax was chosen as a main type of tax. But the weak function of the tax adjustment is showing that we depart from the principle of tax equitability. The decrease of macro tax level is linked with overemphasizing efficiency principle. So the stand of increasing macro tax will not be a reasonable one.