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本文对税收公平的内涵作了一种扩张性解释,认为税收公平应包含三个层次的内容,即税收的本质公平、税收的代内公平和税收的代际公平,亦称之为“三层次”税收公平观。为实现税收本质公平,相应的制度选择应是优化政府,保证政府征税权不被滥用,同时重视纳税人权利,构建完善的纳税人权利保护体系;为实现税收代内公平,应做出的制度选择有:努力实现税收的经济公平与社会公平;为实现税收的代际公平,必须构建完善的绿色税收体系并开征遗产税。
This article makes an expansionary explanation to the connotation of tax fairness, and holds that tax fairness should contain three levels of content, namely, the essence of tax revenue fairness within tax revenue and intergenerational tax revenue, also known as “three Level ”Tax fair view. In order to realize the essence of tax revenue fairness, the corresponding system choice should be to optimize the government, ensure that the government’s taxation right will not be abused, pay attention to the taxpayer’s rights at the same time, and construct a perfect taxpayer’s rights protection system. The choice of system includes: making efforts to realize economic fairness and social fairness of taxation; in order to realize intergenerational fairness of tax revenue, we must construct a perfect green taxation system and impose inheritance tax.