在当前社会利益矛盾日益突出,收入差距逐渐拉大的情况下,税收政策作为政府实现再分配的有效途径,要在税收效率和税收公平二者之间实现均衡,不断凸显税收公平,以公平促进效率,担负着促进社会分配合理化、缓解社会利益冲突、提高社会福利的责任。 In the current social conflicts of interest become increasingly prominent, the income gap is gradually widened, the tax policy as an effective way to achieve redistribution of government, tax efficiency and tax fair to achieve balance between the two, and constantly highlight the tax fair to promote fair Efficiency, shoulder the responsibility of promoting the rationalization of social distribution, alleviating social conflicts of interest and raising social welfare.