中西方历史上税收公平的演进及对当今的启示

The Evolution of Tax Fairness in Chinese and Western History and Its Enlightenment to Today

古今中外,许多经济学者和思想家在不同的时代背景下,对税收公平问题进行不断探索,提出了很多对后世极具借鉴意义的税收公平理论,特别是在中国特色社会主义进入新时代以来,实行全体人民共同富裕成为最重要的历史任务之一,而良好的税收体系更是扎实推进共同富裕的制度保障,税收公平原则作为税法体系中的基本原则之一,在推进共同富裕的伟大征程中更是发挥着不可替代的作用,为进一步促进我国税收公平制度的完善,我们不仅需要借鉴国外优秀的税收改革经验,还需要总结中国古代的税收公平思想在不同的朝代是如何发展进步的。该篇文章整理阐述了中西方历史上税收公平的发展,并对当今如何更好的贯彻落实税收公平思想以推进共同富裕提出一些建议。

At all times and in all over the world, many economists and thinkers have been exploring the issue of tax fairness under different historical backgrounds, and put forward many theories of tax fairness which are of great significance to later generations. Especially since the socialism with Chinese characteristics has entered a new era, the implementation of common prosperity for all people has become one of the most important historical tasks, and a good tax system is a solid institutional guarantee for promoting common prosperity. As one of the basic principles in the tax law system, the principle of tax fairness plays an irreplaceable role in promoting the great journey of common prosperity, and further promotes the improvement of China’s tax fairness system. We not only need to learn from the excellent experience of foreign tax reform, but also need to summarize how the ancient Chinese tax fairness thought developed and progressed in different dynasties. This paper expounds the development of tax fairness in the history of China and the West, and puts forward some suggestions on how to better implement the idea of tax fairness to promote common prosper-ity.