公平税负

公平税负：个人所得税改革的现实思考

Fair Tax Burden : The Realistic Think About The Reform of The Personal Income Tax

西方税负理论提出了公平税负、税收调节宏观经济及减税等一系列政策主张。

Western tax burden theory raised a series of policy views , such as fair tax burden , adjusting macroscopic economy by tax and tax abatement etc.

它体现在WTO各项规则和协议中，在税收方面，就是要求公平税负，以创造一个公平竞争的税收环境。

In terms of taxation , it requires to balance the tax burden to create an equal competitive tax environment .

我国在税制建设上，虽为各类纳税人营造良好的外部环境创造了一定条件，但从公平税负方面考虑，特别是与WTO的要求仍相差甚远。

Although our tax system creates a good outer environment , the gaps are still existing when we compare it with the WTO requirements and rules .

公平税负与金融税制改革

The Reform of Impartial Taxation and Financial Tax System

1994年我国的税制改革是一次重大的结构调整，在规范税制、公平税负上迈出了重要的一步。

China 's reform of taxation in 1994 played an important part in the adjustment , regulation and fairness of taxation .

一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。

Whether a tax system is reasonable and equal is determined by taxation equality , tax equity and high level tax efficiency .

它不仅减少了国家财政收入，而且破坏了公平税负原则，造成纳税人之间的负担不合理。

Not only does it reduce the national revenue , but also undermines the principle of fair taxation , resulting in unreasonable burden on the taxpayer .

通过税法理论和税收实务角度的探讨，进一步完善我国个人所得税法律制度，以公平税负，充分发挥其调节个人收入分配的功能。

We should further perfect personal income tax law system so that it can better follow the principle of equity of tax burden and better adjust personal income allocation .

实现公平税负，不仅有利于促进中国的对外开放，实现企业之间的公平竞争，还有利于加强税款征收中的有效监管，防止国家税款流失。

Realizing the fair tax burden is not only beneficial to promoting our opening to the foreign countries but also beneficial to strengthening the effective management during collecting tax and preventing the loss of the national taxation .

我国近年来实施的新会计准则以及新企业所得税法在量能税负和公平税负方面发挥了一定的调控作用，对企业所得税负担产生了重大影响。

In recent years the implementation of new Accounting Standards and the new Enterprise Income Tax Law have played a certain regulation role in the quantity and fairness in tax burden and have had a significant impact in the income tax burden .

为了统一税制，公平税负，改善我国的投资环境，适应建立和发展社会主义市场经济的需要，特作如下决定。

In order to unify the tax system , balance the tax burden , improve the investment environment of our country , and cater for the need of establishing and developing the socialist market economy , the following resolutions were specifically made .

我国加入WTO面临的主要问题已由如何吸引外资转变为如何与外资企业竞争。为加强国企的实力，应对现行税制加以改革：实行国民待遇原则，公平内外资企业税负；

The main problem China being faced with while entering WTO has changed from how to attract foreign investment to how to compete with foreign companies .

要建立市场公平竞争的机制，煤炭行业需要一定的政策保障，即：实行公平税负，减轻煤炭企业负担；改革和完善煤炭财政补贴政策；

In order to build fair competition market system , coal industry need some policy guarantees : reasonable tax rate , separation of social burden , reform and perfect of financial subsidies policy and economic policy for the transition to market-directed economy .