Revenue Fairness Principle And Income Taxation In Small And Middle Enterprises In Taizhou

Revenue fairness principle is one of the elementary principles of revenue. It is one of the essence targets that various countries' tax-system-innovations devote to come true. Revenue fairness includes not only social fairness and economical fairness, but also transverse fairness and fore-and-aft fairness. The fundamental demand of revenue fairness is that the taxation is on the basis of bearing capacities. Income taxation is the fittest scale to judge bearing capacities.Small and middle enterprises are comparative to big enterprises. Along with the building of the market economical system, small and middle enterprises in our country are more and more important. Small and middle ones in Taizhou are even more important because of the developing of the private economy. But the unfair appearances in the revenue are general in income taxation imposing to small and middle enterprises. These appearances are showed not only between small and middle enterprises and big ones, but also in the inner in small and middle enterprises.The reasons are various. There are the same reasons in our country, and the especial reasons in the city named Taizhou. However, there are not only the reasons in the income taxation system, but also the reasons in the measures to impose and the reasons caused by the societal and economical circumstance.In this essay, firstly, I expatiate on the unfair appearances in the...