摘要
公平包括经济公平与社会公平两大方面，而经济公平又分为起点公平、过程公平和结果公平三个层次。税收应在其职能范围内贯穿于经济活动的全过程和社会生活的诸多方面，最大限度地促进社会、经济公平。税收体现公平的形式至少有四：一是分税公平即体制性公平，指政府间的税收分配公平；二是定税公平即制度性公平，指课税制度设计上的公平；三是征税公平即管理性公平，指税收征收管理上的公平；四是用税公平即权益性公平，指纳税人在税款使用中的监督权利与平等受益。当前应从以上四个方面出发加快税收改革，促进公平实现。
Equitableness includes economic and social equitableness, and economic equitableness is sub－divided into such three levels as starting－point equitableness, process equitableness and result equitableness． Taxes should promote social and economic equitableness to the maximum extent as they have various effects on social and economic life． Taxes can take at least four forms in reflecting equitableness：1, tax distribution equitableness, namely institutional equitableness, referring to tax distribution equitableness among governments；2, tax determination equitableness, namely systematic equitableness, referring to the equitableness in the designing of taxation system；3, tax collection equitableness, namely management equitableness, referring to the equitableness in the management of tax collection；4, tax utilization equitableness, namely rights and interests equitableness, referring to taxpayers＇ supervising rights and equally enjoying benefits in the utilizing of tax funds． Presently it is imperative that tax reform in the above－mentioned four aspects be sped up to promote the realization of equitableness．
出处
《当代财经》
CSSCI
北大核心
2001年第7期58-63,共6页
Contemporary Finance and Economics
关键词
相对公平
税收公平
税收改革
relative equitableness；tax equitableness；tax reform
