实现公平税负的现实意义和有效途径

The Reflection on Realizing the Fair Tax Burden

实现公平税负 ,不仅有利于促进中国的对外开放 ,实现企业之间的公平竞争 ,还有利于加强税款征收中的有效监管 ,防止国家税款流失。其有效途径 :降低进口关税税率 ,使关税水平与国际接轨 ;属于国家产业结构调整的税收优惠政策 ,对内外资企业应一视同仁 ;加强税收征管工作。

Realizing the fair tax burden is not only beneficial to promoting our opening to the foreign countries but also beneficial to strengthening the effective management during collecting tax and preventing the loss of the national taxation.In order to realize the fair tax burden,some measures should be taken:Reduce the rate of import tariffs;treat the favorable tax policy of state industrial structure equally to the one of the foreign capital enterprises;improve the tax collection and management.