现行税收治理体系的公正审视之浅见

相对于仁慈美好的税收治理而言,税收公正在税收治理活动中扮演着十分重要的基础性角色,它直接关系着一个国家税制的优劣,进而关乎一个政权的更迭交替,一个民族的兴衰荣辱。就现行中国税收治理体系在公正方面的不足及对策进行了探究。

Fairness Survey of Present Tax Administrating System

Corresponding to kind and nice tax administration, tax fairness plays an important basic role in tax administrating activity. It relates to the superiority and inferiority of national tax system directly, and also to the alternation of govemment and to the prosperity and downfall of nation. This paper discussed the defect adn countermeasures of present china tax administrating system in fairness aspect.