1, interest tax principle
According to the principle of interest tax, tax is the price paid by members of society in order to get the protection of * * * *, and taxpayers pay taxes according to the amount of benefits that individuals enjoy from public products provided by * * *. Those who enjoy more benefits pay more taxes, those who enjoy less pay less taxes, and those who do not enjoy benefits do not pay taxes. The theoretical basis of this tax burden principle is voluntary transaction theory and cost-benefit theory. Taxation is regarded as the price of public goods, and people pay taxes for public goods on the basis of voluntary transaction.
2. The principle of capacity-based taxation refers to the fair distribution of tax burden according to the actual ability to pay taxes. Strong taxpayers should pay more taxes, weak taxpayers should pay less taxes, and those who are unable to pay taxes should not pay taxes. Obviously, the principle of taxation according to capacity embodies the concept of distributive justice and taxation.
Combining the functions of public finance and the characteristics of public goods, we can see that taxation is not a specific reciprocal payment between taxpayers and the state, but a basic obligation that all taxpayers need to perform to the state. The essence of tax equality lies not in the equality of interest exchange, but in the equality of tax liability burden of each specific taxpayer. Only in this case can taxation be reasonable. Whether taxes are equal or not should be judged according to the tax paying ability (affordability) of each specific taxpayer. Only when the tax burden is commensurate with the taxpayer's affordability can tax fairness and distribution justice be realized. This is the essence of the principle of taxation according to ability.
Second, the principle of tax efficiency
(1) The principle of tax efficiency means that tax activities should be conducive to the improvement of economic efficiency. It is the basic principle of tax law recognized by many countries in various periods. Its main contents are: 1, improve the efficiency of tax collection and management, and minimize the amount of tax collected; 2. Minimize the intervention in economic activities, so as to minimize the excessive tax burden; 3. It should be conducive to the optimal allocation of resources and realize Pareto optimality. The principle of tax efficiency is divided into two aspects: the principle of economic efficiency of tax and the principle of efficiency of tax itself.
How to understand fairness and efficiency in taxation? The economic efficiency of taxation refers to the influence of taxation on the efficiency of economic implementation. The purpose is that taxation must be conducive to the improvement of economic efficiency, that is, to effectively play the economic adjustment function of taxation. As an important redistribution tool, tax can play an important role in promoting the rationalization of resource allocation and economic growth, but it may also distort the pattern of resource allocation and hinder economic development. Tax efficiency is reflected in its influence and intervention on economic implementation.
The fairness and efficiency of taxation are the unity of mutual promotion and mutual conditions. Efficiency is the premise of fairness. If tax activities hinder economic development and affect the growth of GDP, it is fair but meaningless. Fairness is a necessary condition for efficiency. Although fairness must be based on efficiency, losing fair taxes will not improve efficiency.
First, the theoretical connotation of the principle of tax fairness and efficiency
(1) Fairness is the basic principle of taxation. Among Adam Smith's four principles of taxation, fairness ranks first. Tax equity is first regarded as a social equity issue. Taxation is originally a free tax levied by * * on taxpayers. Although there are various reasons for taxation, from the perspective of interests, taxation directly reduces the interests of taxpayers. Therefore, taxpayers are naturally particularly concerned about whether taxes are fair and reasonable. In modern economy, the principle of tax fairness actually includes not only social fairness, but also economic fairness. The economic fairness of taxation includes two levels: first, it requires tax neutrality, that is, it treats all taxpayers equally, creates a reasonable tax environment for them, and promotes fair competition among operators. Secondly, objective unfair factors, such as differences in resource endowments, need to be adjusted through differential taxation to create a roughly equal or roughly fair competitive environment. With the development of economy, various economic organizations have become important taxpayers. Compared with individuals, their demand for economic equity is more urgent and realistic than social equity. Moreover, economic fairness is also an inevitable requirement of the principle of tax efficiency. Tax fairness, especially economic fairness, is of great guiding significance to the construction and improvement of tax system in the process of China's transition to market economy system. Because China's market development is still quite imperfect, there are many external factors that lead to unfair competition, and the tax system that meets the requirements of market economy development needs to be further improved. Therefore, how to make the tax system fairer and create a fair and reasonable tax environment for the development of market economy is an important research topic for further tax reform in China.
(2) The principle of tax efficiency. Efficiency here usually has two meanings: first, administrative efficiency, that is, the efficiency of the tax collection process itself, which requires the minimum cost of tax collection and payment; The second is economic efficiency, that is, taxes should be conducive to promoting the improvement of economic efficiency, or have the least adverse impact on economic efficiency. Compliance with administrative efficiency is the most basic and direct requirement of taxation, while the pursuit of economic efficiency is the high-level requirement of taxation, which also reflects the improvement of people's understanding of the regulatory role of taxation.
Second, the principle of the relationship between tax fairness and efficiency and its handling methods
(A) the relationship between tax fairness and efficiency principles
The principles of fairness and efficiency of taxation are both contradictory and unified. The contradiction lies in the fact that it is often difficult to give consideration to fairness and efficiency in a specific tax system. The principle of fairness emphasizes quantity and affordability, while the principle of efficiency emphasizes that taxes should try to avoid interfering with the economy, so as to realize the effective allocation of resources and the stability and growth of the economy. In order to achieve this goal, it may widen the gap between the rich and the poor, thus undermining the principle of fairness. But from the perspective of the whole economic implementation, the principle of fairness is the premise of realizing the principle of tax efficiency. Only under the premise of reaching a certain degree of fairness can we talk about efficiency. If certain fairness is not taken as the premise, * * * taxation will not be accepted by taxpayers, thus affecting fair competition in the market, distorting the economic behavior of economic activities, and certainly not improving efficiency. On the other hand, the principle of efficiency provides the impetus for the realization of the principle of fairness. The improvement of efficiency can ensure the better realization of fairness. Blind egalitarianism is not true fairness. Only when the whole economy is active, people's lives will be raised to a higher level and the degree of fairness will take a step forward.
(B) the handling of the relationship between tax fairness and efficiency principles
China is in the primary stage of developing socialist market economy, and developing socialist productive forces is our fundamental task. Therefore, only by giving priority to efficiency, low consumption and high output and ensuring sustained and stable economic growth can we achieve a truly high level of fairness. Only when the economic efficiency is improved, the wealth available for distribution is increased, and the income level of all social members is improved, can the state adjust the imbalance of economic development in various regions through the redistribution of national income, so that people in poverty-stricken areas can get rid of poverty as soon as possible, and the life of low-income people can be guaranteed through welfare relief. Adhering to the principle of giving priority to efficiency does not mean that fairness is unimportant, let alone that efficiency can be improved at the expense of fairness. In fact, fairness and efficiency are the basic guarantees for the sustained, stable and coordinated development of socialism. Without efficiency, there is no high level of fairness, and social injustice also restricts and hinders the improvement of efficiency. First, excessive income gap and polarization will lead to low effective purchasing power and insufficient effective demand of low-income people, which will restrict the development of productive forces. Second, an important condition to achieve high efficiency is to establish a reasonable incentive mechanism. If low-income people can't improve their situation through subjective efforts and hard work, it will damage efficiency and even cause social instability and turmoil.
Now, on the one hand, we should unremittingly play the role of taxation in promoting economic development and improving efficiency, adhere to fair tax burden and encourage competition; On the other hand, it is necessary to strengthen the function of taxation in realizing the fair distribution of social income and adjust the tax structure.
Third, realize the principle of tax efficiency and fairness in tax practice.
A perfect tax system can fully embody the principle of tax fairness and efficiency, and better play the role of tax macro-control, but only a perfect tax system can not be effectively implemented, and it is not enough. Tax collection and management has a great influence on the principle of tax fairness and efficiency.
Due to many loopholes in China's tax collection and management, a large amount of tax revenue is lost every year, which not only reduces the tax efficiency, but also affects the fairness of tax revenue. It is unfair to taxpayers with the same conditions that people who should have paid taxes have not paid taxes. The specific reasons for this situation are: citizens' weak awareness of tax payment and lack of good national tax payment atmosphere; The staff of tax authorities can't find the declaration errors subjectively or intentionally or due to the limitation of professional ability. In view of this situation, it is necessary to strengthen the publicity of tax law, enhance people's awareness of tax payment, and form a powerful public opinion propaganda offensive in the whole society; By improving the quality of tax personnel and the scientific and refined tax management; Through the use of modern tax collection and management means, especially the sharing of national and local tax information, the full coverage of taxpayers' business behavior is realized; By means of electronic settlement, we should avoid the operation outside the cash account, standardize all business activities and personal income supervision, learn from the management experience of developed countries, and intensify investigation and punishment to make the collection and payment behavior more standardized and legal.
For a long time, the problem of tax cost has not been well paid attention to and studied, which leads to low tax efficiency and wastes a lot of manpower, material resources and financial resources. In order to change this situation, first of all, we should vigorously promote modern means of tax collection and management, including the establishment of a taxpayer's self-declaration system; Establish a tax service system combining tax authorities with social intermediary organizations; Improve the tax agency business. It is also necessary to use modern tax collection and management methods to establish a tax information system network, incorporate taxpayers' accounts, such as bank deposits and rental income, into the tax information system network, randomly check and investigate abnormal situations at any time, and reduce the collection cost by fully popularizing modern tax collection and management information technology.
How to understand the principle of tax fairness * * * Taxation should adapt the burden borne by each taxpayer to its economic situation and keep the burden level among taxpayers balanced. Can be grasped from two aspects:
(1) People with the same economic ability or ability to pay should pay the same amount of tax, that is, people with the same conditions should be treated equally, and should not be taxed arbitrarily or differently. This is the so-called "horizontal fairness" (also called "horizontal fairness").
(2) People with different economic ability or ability to pay should pay different taxes, that is, people with different conditions should be treated differently. People with strong financial ability or ability to pay should pay more taxes, that is, the proportion of tax payment to income should be higher. This is called "vertical fairness" (also called "vertical fairness")
How to understand the connotation and requirements of tax efficiency principle can be divided into two aspects: the principle of economic efficiency of tax and the principle of efficiency of tax itself.
The principle of economic efficiency of taxation and its influence on the allocation of economic resources and the implementation of economic mechanism should minimize the excessive burden of taxation and maximize the extra income of taxation. To improve the economic efficiency of tax revenue, on the one hand, we must reduce the amount of tax revenue as much as possible and reduce the impact of tax revenue on resource allocation on the premise of facilitating the effective operation of the national economy; On the other hand, we should try our best to maintain the neutrality of tax on the implementation of the market mechanism, and take tax as the adjustment lever to effectively correct when the market mechanism fails.
The efficiency principle of tax itself refers to the efficiency of tax management, and the standard to test the efficiency of tax itself lies in the proportion of tax expenditure to tax revenue. There are three ways to improve the efficiency of tax itself: one is to manage tax with advanced scientific methods to save management costs; The second is to simplify the tax system to make it easy for taxpayers to master, thus reducing the implementation cost; Third, as far as possible, the implementation costs will be converted into management costs, so as to reduce the burden on taxpayers or the unfair distribution of costs and increase the transparency of tax expenditures.
How to write a paper on the principle of tax fairness and efficiency? Everything should be considered from these aspects, that is, five W's and 1 h's in everything, specifically what (what) why (who) where (where) when (how). Starting from these aspects, you won't worry about writing anything. These aspects can be deepened to the concept of the principle of efficiency and fairness, why this principle is needed, who put forward this principle, why this principle was put forward, the historical development process, characteristics, how the principle of fairness and efficiency of taxation is embodied, and what is the significance of doing so.
How to understand the relationship between fairness and efficiency 1, the relationship between fairness and efficiency and the importance of handling it are very subtle. Their relationship is mainly reflected in the following two aspects: first, fairness is the basis for achieving efficiency. The reason why socialism can replace capitalism lies in the implementation of distribution according to work in the early socialist planned economy. In that special historical period, it aroused the enthusiasm and enthusiasm of the people all over the country. It is precisely because of the fairness of distribution mode that China has achieved remarkable development speed and efficiency in the primary stage of socialism. However, due to the influence of history and complex social factors, the distribution according to work has not been implemented, nor has it changed in the process of implementation. The unfair distribution of "big pot rice" leads to the overall decline of social efficiency, which seriously dampens the enthusiasm and enthusiasm of workers, and at the same time fails to further expand the good economic foundation formed in China's early days. Therefore, in the following ten years, China's economic development speed almost stagnated, and the gap between China and western developed countries such as Europe and America also came into being during this period. With the progress and development of society, under the influence of complex economic and environmental factors, there are also many distribution methods based on distribution according to work. Fairness has greatly improved the overall efficiency of society. After the Third Plenary Session of the Eleventh Central Committee, the remarkable achievements made by China have proved that fairness and efficiency are closely linked and complementary. It is precisely because of this period that our country and society ensured fairness that our efficiency was improved. It can be seen that fairness is the basis of efficiency realization, which is also proved by historical practice. Second, efficiency is the external manifestation of fairness. Throughout the glorious history of human development, efficiency leaders must ensure the fairness of their internal management processes. In other words, efficiency is the external expression of fairness. Sun Wu, a famous strategist in the Warring States period, was invincible, and even delicate concubines and maids could be trained into a well-organized army. Behind such high efficiency is Sun Wu's attention and implementation of fairness in the process of military training and management. Only in this way can he ensure the efficiency of this special organization, the army. The Qin Dynasty in China during the Warring States Period was able to unify the whole country, and its prosperity was inseparable from the fair system and its promotion in its internal political power, military and social organizations. Later generations of Emperor Wu of Han Dynasty, Emperor Taizong, Song Taizu, etc. Their era was praised by later historians. Their feudal dynasty had such high social efficiency and made rapid development in military, industrial and cultural aspects, which also reflected the fairness of the system they pursued. All these show that high efficiency necessarily represents relative fairness. Efficiency represents internal fairness, is the external manifestation of fairness, is the focus of our understanding of successful organizations, and is also conducive to our understanding and adaptation to the external environment, so as to continuously learn and improve the specific situation of the organization. Third, the importance of dealing with the relationship between fairness and efficiency history has shown the importance of dealing with the relationship between fairness and efficiency. As long as fairness is guaranteed, our society, organization and team can return to high efficiency. Any efficient organization and team must represent a series of fair measures within it. So we * * * and enterprises and institutions should pay special attention to this link. Our fair foundation can ensure the realization of high efficiency, and our high efficiency is precisely the external performance characteristic of small-scale internal operation. In today's fierce international competition environment, only by properly handling the relationship between fairness and efficiency can China's social functional departments and social organizations seize the opportunity in the increasingly frequent international economic and trade activities and make due contributions to China's economic development. Our enterprises, in order to attract and retain outstanding talents, absorb a lot of social funds and build their own excellent social network system, must also handle the relationship between fairness and efficiency. 2. Dealing with the relationship between fairness and efficiency from the perspective of management and combining with the actual situation, I think that to deal with the relationship between fairness and efficiency, we should do the following: First, establish a good fairness guarantee system. In the long development of human society, there are various ways to realize fairness, but the most successful one is the system guarantee. In the definition of management in modern management science, control, the most important link in the classic "function theory" (planning, organization, control, leadership or command, coordination), is realized by a perfect system. All the management activities of human society can only ensure the smooth, coherent and transparent process by relying on control, and control activities depend on the system. The transparency of the control process is the basis of ensuring fairness, which shows that the guarantee of fairness must rely on a complete institutional system. The analysis of people's group behavior in modern management science also shows that only by implementing an open system can we ensure the transparency of management activities and further ensure the fairness of management activities. It can be seen that establishing a good fairness guarantee system can ensure the fairness of management activities and realize the efficiency of the whole management activities. Second, establishing a good corporate image combined with its own efficiency, as any form of organization, it is inevitable to exchange complex information, material and energy with the surrounding environment. Therefore, whether we can establish a good image has become an important link for us to attract the attention of the external environment. The enterprise identification system (CIS) advocated by the enterprise at present can actually combine its own efficiency characteristics to a certain extent, leaving a good impression on the financial market and investors, which is conducive to the further improvement and development of the organization. The reason why we mentioned that some large multinational companies will give them thumbs up, and investors and financial markets will also provide them with very preferential policies is because they have integrated their own efficiency when building their corporate image or corporate culture, forming a good corporate image with high efficiency. This will become the intangible assets of the enterprise in the future, which will greatly promote the future development of the enterprise. With the development of enterprises and the enhancement of financial strength, a more reasonable distribution system can be established, which makes a useful supplement to the realization of internal fairness. Third, give full play to the feedback effect of efficiency on fairness. When an organization has a good fairness guarantee system and establishes a good corporate image with efficiency, it should give full play to the feedback effect of efficiency on fairness in this period. It is precisely because of the smooth development of the first two links that our enterprise can achieve high efficiency, thus absorbing the injection of various social investments, and the enhancement of all aspects of strength can make our organization have more ability to improve and transform its own relevant systems, and the further improvement of the system will certainly play a huge role in promoting the improvement of the organizational control process, the transparency of the control process will also be further improved, and it will also play a feedback role in ensuring fairness. In a word, fairness and efficiency are problems that any organization must face. Only by fully understanding their relationship and dealing with it from relevant aspects can management activities achieve the set goals as scheduled.
As long as exploitation is not used to create interests, it is reasonable interests, otherwise it will bring contradictions in development.
Tax fairness is closely related to efficiency. Generally speaking, tax fairness and efficiency are the unity of mutual promotion and mutual conditions.
First of all, efficiency is the premise of fairness.
Secondly, fairness is a necessary condition for efficiency.
There is no need to prove that only by giving consideration to fairness and efficiency can we know the best tax system. tax system
In order to have more practical significance, we must proceed from our national conditions, or in order to achieve specific political and economic goals, in the construction of this
When the national tax system is implemented, it focuses on fairness or efficiency, thus forming an efficient tax system or a fair tax system.