促进企业公平纳税的税收政策探讨

公平纳税的税收环境是完善市场经济体制的重要基础,倍受各经济利益主体关注并追求。本文从制度公平和管理公平两方面讨论我国现行税制存在的缺陷,分析发达国家在实现税收公平方面的共同特征,以及发展中国家在改进税收征管、促进公平纳税方面所采取的有效措施,提出了我国建立统一完善的税收制度和加强税收征管,为企业营造公平纳税环境的具体建议。

Discussion on Tax Policy of Fair Taxation in China

The environment of fair taxation is an important foundation to perfect market economic system, which is pursued and concerned greatly by many enterprises. This paper offers some specific suggestions for establishing unified and perfect system and strengthening tax administration in our country to boost the realization of fair taxation environment, discussing the defects existing in our current tax system in terms of system equity and management equity, analyzing the common features of developed countries in the realization of tax equity, and illustrating some effective measures taken by some developing countries to improve tax administration and fair tax revenue.