| 论税法中公平纳税原则 |
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| 引用本文： | 高军.论税法中公平纳税原则[J].大连大学学报,2010,31(1):105-109. |
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| 作者姓名： | 高军 |
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| 作者单位： | 江苏技术师范学院,人文学院,江苏,常州,213001 |
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| 摘 要： | 税收作为一种无对价公负担的性质决定了其必须在国民之间公平分配，公平纳税是一项宪法性原则。公平纳税原则主要体现为所得税法中的量能课税；在税收立法中，它要求累进税率应符合实质公平、应以直接税为主体税制、对固定资产征税应当区别不同性质的财产课予不同的税率、税收，特别的采取应符合比例原则；在税法适用过程中，则要求平等的适用税法、推计课税及实质课税原则的运用应当公平。
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| 关 键 词： | 纳税人 税收 公平纳税原则 |
On the Principle of Fair Tax Payment in the Tax Law |
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| GAO Jun.On the Principle of Fair Tax Payment in the Tax Law[J].Journal of Dalian University,2010,31(1):105-109. |
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| Authors: | GAO Jun |
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| Institution: | College of Humanities;Jiangsu Technical Normal University;Changzhou 213001;China |
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| Abstract: | Tax as a public burden which has no equal rewards should be fairly imposed on nationals.The principle of fair tax payment is a constitutional principle,which mainly manifests the principle of taxing by quantity of Income Tax Law.In the legislation of tax,it requests that the progressive increase tax rate should be substantively fair,and should take the direct tax as the main tax system.Different tax rate should be taken on fixed assets in accordance with the different qualities,and certain special measures ... |
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| Keywords: | tax payer tax principle of fair tax payment |
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