试论税收公平与我国所得税制改革  

Tax Equity and the Reform of Income Tax System in China

作　　者：孙玉霞[1] 宋小娜[1] 

机构地区：[1]北京信息工程学院经济贸易系,北京100085

出　　处：《科学．经济．社会》2006年第1期46-48,共3页Science Economy Society

摘　　要：和谐社会的核心价值理念是公平与公正。发挥税收的收入分配职能,维护和实现税收公平,提升社会公平程度,是构建和谐社会的需要。现行所得税制中存在的有悖税收公平原则的内容,是今后改革的重点。Equity is the core value of a harmonious society. It is necessary to construct a harmonious society exerting tax function on income redistribution, in order to realize tax equity and upgrade social equity. In existing tax system in China, some contents have conflict with tax equity, and they should be reformed.

关 键 词：税收公平 所得税 纵向公平 横向公平 

分 类 号：F810.42[经济管理—财政学]