经济转型过程中的公平、效率与税制优化

最优的税收分配,重要的是要体现公平原则,但又不能以牺牲效率为代价,因此,公平与效率要同时兼顾.本文结合我国正处于经济转型期这一特殊的宏观经济环境,从不同的角度探讨了税收分配中的公平、效率新含义,并强调要建立健全兼顾公平和效率的纳税机制,力求协调可持续的发展思路.

Equity and Efficiency in the Course of Reform of Economic Structure and Optimizing the Tax System

The significance to the optimal taxation distribution is to reflect equality principle and not to be at the expense of sacrificing the efficiency for realizing the fairness principle. So consideration must be given to both the equity and the efficiency.This paper approaches the new meanings of equity ande efficiency in the taxation distribution from different angles in the light of the macroscopic economic environment of our country.This paper emphasizes that in the course of reform of the economic structure the tax system taking account of equity and efficiency must be set up and strengthened, thus realizing the harmonious and sustained development.