刍议公平税负许赞霖随着我国市场化改革的不断深化，公平税负愈发成为税收理论和实践所致力追求的目标。本文试就这种目标追求的现状和进一步的努力作一粗浅的探析。公平税负的现状以１９９４年税制改革为标志，我国的税收制度向公平税负这一目标大踏步地靠进了一步。它建... On Fair Tax Burden Xu Zanlin With the continuous deepening of the marketization reform in our country, the fair tax burden has become the goal pursued by tax theory and practice. This article tries to make a superficial exploration on the status quo and further efforts of this goal pursuit. The status quo of the tax burden is marked by the reform of the tax system in 1994, and the tax system of our country is making further strides towards the goal of a fair tax burden. It built ...