试论税收公平及在司法上的表现（国外英文资料）.docVIP

试论税收公平及在法律上的体现（国外英文资料） Try to discuss the fairness of taxation and its manifestations in the law The trial tax fairness and the legal manifestation of the 2008-12-2015:11:07 It is often said that taxes are the lifeblood of the country. The importance of taxation, then, is self-evident. Taxation is the basic fiscal and financial support of the state, and whether taxpayers are paying taxes is the guarantee of tax. On taxes, if the government tax injustice, tax resistance will be very big, evade taxes will go up, serious still can cause social contradictions and regime change, nature also cannot have the normal development of a country. Therefore, on the issue of taxation, China raises the principle of tax fairness to one of the four basic principles of taxation, and establishes and safeguards it through legislation. The principle of fairness in taxation The principle of tax fairness is that government taxes, including the establishment of taxation and the use of tax policies, should ensure fairness and follow the principle of fairness. Fairness is the basic principle of taxation. In the history of our country, there has also been a lot of emphasis on tax fairness. In the modern world, the principle of tax fairness is one of the objectives pursued by governments to improve taxation. But taxes are fair, and at different times they tend to be different and different. From the historical development process, tax fairness has undergone a development process from absolute fairness to relative equity, from social fairness to economic fairness. The theory of traditional tax law holds that the principle of tax fairness includes lateral fairness and longitudinal fairness. Lateral fairness means that people with the same economic ability should pay the same tax. There are three measures of horizontal fairness in taxes; one is measured by the property that taxpayers own. Second, the standard for the consumption or expenditure of the taxpayer; Third, the income derived by the tax