摘要
西方税收公平思想至少应包括两部分内容。其一，税收是公平收入分配的重要工具；其二，税收公平原则。税收公平不仅在西方财政、税收理论界得以深入研究，在西方各国的税制实践中也得以充分体现，如个人所得税、社会保险税、遗产税和赠与税的征收等等。我国在向市场经济迈进的过程中，收入分配水平已出现明显差距，并有扩大的趋势。有必要在税收领域借鉴西方税收公平思想，完善我国税制，促使社会公平目标的实现。
Abstract There are at least two contents in western eguitability taxes theory. One is that tax is the important tool for the equitabl'e income distribution, the other is equity principle. The eguitability of taxes is not only studied thoroughly in western finance and the field of taxation theory and principles but also operated in the practice of taxation in their countries, such as individual income, social security tax, death duty. gift tax, etc. In China, a clear difference has arised in distribution of income. and it tends tO be even worse, Therefore, it is essential to use western eguitability taxes theory in our tax field for reference to perfect our tax system and also promote the realization of our social eguitable goal.
出处
《税务与经济》
CSSCI
北大核心
1996年第4期4-8,共5页
Taxation and Economy
