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我国税收制度设计遵循财政原则和公平原则
来 源:www.71-fuwu.com     发布时间:2016-6-29 10:28:44



公平原则


税收公平原则,是指政府征税要使不同纳税人承受的税收负担与其经济状况相适应,并使各个纳税人之间的负担水平保持均衡。税收公平原则有横向公平和纵向公平两层含义。


横向公平,即相同经济条件的纳税人承担等量税收。纵向公平,即不同纳税能力的纳税人承担不同的税收,纳税能力强者多纳税,纳税能力弱者少纳税,无纳税能力者不纳税。


财政原则


税收的基本职能是筹集财政收入。为国家财政需要提供稳定的收入来源是建立税收制度的基本准则。


为了确保政府提供公共产品和服务所需要的财力,税收既要充足稳定又要保持相对弹性,能够随着国民经济的发展而增长。



the principle of equity。


The principle of tax equity refers to the government's tax revenue to make different taxpayers bear the burden of the economic situation and the economic situation, and to maintain the balance between the various taxpayers. The principle of tax equity has two meanings of horizontal and vertical equity.


Horizontal fairness, the same economic conditions of taxpayers bear the same amount of tax. Vertical equity, that is, different tax payers to assume different tax, tax ability to pay more tax, the weak ability to pay taxes, tax free ability.


Financial principle.


The basic function of the tax is to raise revenue. To provide a stable source of income for the financial needs of the state is the basic principle of establishing the tax system.


In order to ensure the financial resources needed by the government to provide public goods and services, the tax should be stable and relatively flexible, and can be increased with the development of the national economy.


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