论中国税制改革中的公平原则-公共管理专业论文.docxVIP

摘 摘 要 税收公平是税收理论与实践中的～个十分重要的问题，税收公平 的宗旨是税收负担必须公平。我国实行社会主义市场经济，税收是财 政收入的主要来源，在国民收入分配中占有较大的份额，建立社会主 义市场经济条件下的公平税制，对我国的政治稳定、经济发展、精神 文明提升等，尤具重要而特殊的意义。 我国现行税制成形于1994年的税制改革，它对近十年来我国的 经济发展起到了极大的推进作用。但是，在这十年里，随着我国市场 经济的不断发展和完善以及我国加入WTO，税收制度同经济发展的 不适应性也逐步显现出来，为了保证国民经济持续、快速、健康发展， 新一轮的税制改革势在必行，而在这次改革中，如何贯彻税收公平原 则，创造公平竞争的税收环境以及通过发挥税收的收入调节功能逐步 缩小当前日益拉大“贫富差距”，是我们应该认真考虑的一个问题， 并将最终关系到新一轮税制改革的成败。本文力求通过对中国现行税 制公平性的缺陷性分析，借鉴西方国家在税制改革运用公平原则的理 论和实践，从而寻找中国下一步税制改革如何贯彻体现税收公平原则 的主要途径。 关键词：税制改革公平原则缺陷分析税收环境 AbstractFair Abstract Fair tax糟V吼啪is one ofthe most important蜘越觚in tax nlanry and practice．The purpose offair tax revenue is that the burden oftax revenue must be fair．Since our country is carryh：lg out socialist market economy,the tax托Ⅳ鼬t*is the major somme of financial inc,ome．which has its considerable$hsre in the national inc础distribution．It has its particular significnce in the politics stability,economy development扯d promotion ofspiritual ci她tion etc．ofour country to establish the fair tax reVCnl．m system in socialist mark=economy． The currenttaxationofourcounuyisbasedOnthetaxationreforminl994．Ithasplayedits important role in the eeonolllic development of our country．But durinS this decade，with the unceasing development and improvement of the market economy of our country as well as Our country’s entedng into WTO，the inedeptability of taxation and economic development has also gradually emerged．To guarantee the continuous,rapid and healthy development of national economy，a new-round taxation refo面is imperative．And in this reform,it is really a problem that We should consider carefully about how tO implement the fair principle oftax revellue，create the tax revenue environment of fair competition as well拈reduce step by step the increasingly expanding‘‘G印between poor and rich’through de．10ping the讥∞n”∞gIll蛳∞function oftax revenue．And it will Concern the success ofthe new-round taxation reform eventually．Through the defect analysis of the current taxation faimess of China,in this p靴the wr