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衡平税法的逻辑起点在于公平与效率的和谐统一。追求税法上的衡平,必须将公平、效率理念镶嵌于经济生活各个方面。衡平税法的纵向经济维度调整在于社会生产各阶段或不同等级层次之间税负的承担及分配。与之相对应,横向经济维度的调整则在于各个平行主体间税负的重新担待。纵横向经济维度的调整的最终目的是使经济运行在税赋公平的环境中达到效率的目标,从而使社会财富的分配走向良性。
The logical starting point of the Tax Equalization Tax Law lies in the harmonious unity of fairness and efficiency. Pursuing the balance of tax laws must embed the concept of fairness and efficiency in all aspects of economic life. The adjustment of the vertical economic dimension of the Tax Equalization Tax Law lies in the assumption and distribution of tax burden among all stages of social production or at different levels. Correspondingly, the adjustment of the horizontal economic dimension lies in the re-assumption of the tax burden among all the parallel entities. The ultimate goal of the adjustment of the vertical and horizontal economic dimensions is to make the economy achieve the goal of efficiency in an environment of fair taxation so as to make the distribution of social wealth benign.