从新增值税制的运行看税收公平原则

A Perspective of Fair Principle in Tax Revenue from New Value-adding Tax System in Effect

税收公平原则是税收的基本原则和税制建设的基本目标，一般包括普遍征税、平等征税及经济公平三个方面在新增值税制的运行过程中，存在以下问题：小规模纳税人的划分有失经济公平原则；新增值税的征收范围过窄，有失普遍征税原则；不同纳税主体中混合销售行为的差别纳税有失税贸公平原则等本文就此展开讨论。

Fair Principle in tax revenue is the principle crileria for lax re\eIlue and a basic aiIll 0f laxsystenl infraslructure, conl111ol1ly illcllldiI1g general tax lev}’i11g, eqIlal lev}’iIlg aIld ec0I101nit’ fainless. bo1neproblems exist in the following aspe"ts during lhe opera li0n 0f l1ew value - addil1g tax s}’sten1. If SInall -scale taxpayer ltiils to comply with economic levying criteria; differential taxpaying of mixing sales mannersill differellt taxpaying eIltities also fails to nleet fair principle. Discussions are given in this paper to seekfor optimuin method to realize fair principle i1l tax revenue.