一公平与效率是现代税收所必须遵循的两大基本原则。一般说来,税收公平原则要求税收对所有的社会成员都应该公正,政府课税应根据纳税能力平等地分配于社会各成员,一是纳税能力相同的人应当交纳相同的税即横向公平;二是纳税能力不同的人应交纳不同的税即所谓的纵向公平。在改革开放,建设有中国特色的社会主义市场经济体制的过程中,依据我国现有的 A fairness and efficiency are the two basic principles that modern tax revenue must follow. In general, tax fairness principle requires that tax should be impartial to all members of society. Government taxation should be equally distributed to all members of society according to taxability. First, people with the same taxability should pay the same tax, that is, horizontal equity. Taxpayers with different taxpayers’ ability to pay different taxes, the so-called vertical equity, should pay taxes. In the process of reform and opening up and the construction of a socialist market economic system with Chinese characteristics, according to the existing