转型期我国税收制度公平目标的定位及其实现

The Positioning and Realization of the Fairness Goal of Taxation System in Transitional China

本文从分析经济转型期我国收入分配的现状和成因入手 ,探讨我国税收制度的公平目标的定位和改革路径问题 ,认为近期的公平目标是以规则公平为主 ,远期目标是在兼顾规则公平的基础上 ,重视结果公平 ;为实现规则公平 ,必须完善以增值税为主体税种的税制结构模式 ,而结果公平的实现有赖于建立以所得税为主体税种的税制结构。

Starting from analyzing the status quo and underlying causes of China’s income distribution in transition,this paper explores the positioning of the fairness goals in taxation system and the reform path,concluding that the nearterm goal should be rule fairness,and the longterm goal be result fairness.To realize the former goal,China must perfect the taxation structure with valueaddedtax as the main tax source,and the realization of the latter must rely on setting up the taxation structure with income taxation as the main tax source.