试论税收管理中的公平问题

On the Fair Taxation in Tax Management

为企业营造公平竞争的市场环境不仅是指制度性公平 ,同时还应包括制度实施和管理上的公平。然而 ,由于征税意识中妨碍税收管理性公平的观念的存在 ,以及我国税法的实施机制尚待完善等原因 ,现实中还存在税收管理性的不公平。建议 :调整税收管理目标 ;纠正征税意识中的错误观念 ;完善税法实施机制 ,加强税收公平征管。

To create a fair competition for businesses not only means the fairness of systems but also the one of practice of systems and management.However,the existence of some concepts which hinder the tax management is still in leving taxes.And the unfairness of tax management is in our work as well.Therefore,some suggestions are made:To adjust the goal of tax management,to correct the wrong ideas of leving,to perfect the mechanism of tax law and to strengthen the fair collect and management of tax.