杂谈趣闻（The anecdote）.docVIP

杂谈趣闻（The anecdote） Abstract: the article gives a brief introduction to the fairness of tax law. At present, the tax law circles in our country copy the western tax fairness principle, and regard it as one of the basic principles of the tax law directly, this is one-sided. In fact, the fair principle of taxation is only an economic principle, the principle of fair taxation law includes not only the fair principle of Taxation of tax fairness, including tax fairness and tax fairness and other aspects, to achieve a higher level of social justice. Key words: tax fairness; tax law equity; social justice The basic principle of tax law refers to the basic guiding principle or rule that provides or guides the study of tax legislation, tax law enforcement, tax administration and tax law. The basic principle of tax law is the concentrated expression of the nature of tax law, and the basic rule that tax legislation and law enforcement must follow. The study of the basic principles of tax law is not only of theoretical significance, but also of practical significance. It plays an irreplaceable role in guiding the tax legislation, standardizing the interpretation of tax law, overcoming the defects of the written tax law and giving full play to the function of the tax law. Therefore, the establishment of the basic principles of tax law is of great significance for improving the tax law system, standardizing the function of tax law and ensuring the implementation of the tax law. The principle of equity will have a great and far-reaching impact on the distribution of society, individual rights and interests, the interests of all parties, and even the development of society. At all times and in all countries, governments all attach great importance to the issue of national economy and the peoples livelihood. Study on the tax law of our country although also accepted the principle of fairness as one of the basic principles of tax law, but the scholars basically is to imitate the weste