《中共中央关于国有企业改革和发展若干重大问题的决定》明确提出了要为国有企业改革“……营造公平竞争的市场环境”。这种公平不仅包括制度构建上的公平即制度性公平 ,还应包括制度实施、管理上的公平即管理性公平。对税收而言 ,亦是如此。只有一个相对公平的税制与一种相对 The “Decision of the Central Committee of the Communist Party of China on Some Important Issues concerning the Reform and Development of State-owned Enterprises” clearly set forth the need to reform the state-owned enterprises “... to create a fair market environment for competition.” This kind of fairness includes not only the fairness in system construction, namely, institutional fairness, but also the implementation of the system and the fairness in management, that is, management fairness. The same is true of taxes. Only a relatively fair tax system and a relative