浅谈税收如何促进社会公平

A Preliminary Discussion on Promotion of Social Fairness through Taxation

税收是财政收入的主要组成部分,既要保证财政开支,又要实现社会公平。税收如何促进社会公平的问题是经济社会健康发展的根本需要。本文对税收公平的维度定义、道德属性、法治基础等内涵与外延进行探析,通过市场经济、税收效率、税收管理等关联解析,说明税收公平是社会公平的基础之一,并提出税收公平促进社会公平的有效途径。

Tax, as main component of financial revenue, is required to ensure financial expenditure while achieving social fairness. Promotion of social fairness through taxation is the fundamental need for healthy development of economy and society. This paper discusses the connotation and extension about dimension definition, moral attribute and law-ruling base of tax fairness. Also, the paper analyzes the linkage among market economy, tax efficiency and taxation management. On this basis, the paper argues that the tax fairness is one of the foundations of social fairness. The paper proposes some effective approaches to allow tax fairness to promote social fairness.