Discuss The Fair Principle In Chinese Taxation Reform

Fair tax revenue is one of the most important matters in tax theory and practice. The purpose of fair tax revenue is that the burden of tax revenue must be fair. Since our country is carrying out socialist market economy, the tax revenue is the major source of financial income, which has its considerable share in the national income distribution. It has its particular significance in the politics stability, economy development and promotion of spiritual civilization etc. of our country to establish the fair tax revenue system in socialist market economy.The current taxation of our country is based on the taxation reform in 1994. It has played its important role in the economic development of our country. But during this decade, with the unceasing development and improvement of the market economy of our country as well as our country's entering into WTO, the inadaptability of taxation and economic development has also gradually emerged. To guarantee the continuous, rapid and healthy development of national economy, a new-round taxation reform is imperative. And in this reform, it is really a problem that we should consider carefully about how to implement the fair principle of tax revenue, create the tax revenue environment of fair competition as well as reduce step by step the increasingly expanding "Gap between poor and rich" through developing the income regulation function of tax revenue. And it will concern the success of the new-round taxation reform eventually. Through the defect analysis of the current taxation fairness of China, in this paper, the writer makes great efforts to refer to the theory and practice of fair principle in the taxation reform, which has been executed in western country, and seeks the major method to thoroughly embody the fair principle of tax revenue in the next step taxation reform.