On The Equality Principle In Tax Law

Nowadays when talking about the equality principle in the revenue, many scholars in China treat it as one of the basic principles of Chinese tax law.In fact,the basic principle of tax in the west was put forward by the people in favor of the classical political economy,in order to boost the economy.Its main focus is on the equitableness of tax burden between taxpayers—both horizontal equity and vertical equity.The equality principle has its special meaning in the law,and in the tax law,the equality principle in the tax law has more meaning than it is in the revenue—it not only ask for equality between taxpayers,but also between taxpayers and the nation,taxpayers and the country's levy taxes organ,and finally the quality in the whole society,which is the ultimate goal of the tax law.There are both connections and differences between the equality principle in the tax law and the equality principle in revenue.On the definition and functions of the basic principle in the tax law,the equality principle can't serve as the basic principle in the tax law;on the efforts our nation has done for the integration of the interior and exterior tax law,the goal of the development of Chinese tax law is pursing equality in the tax law,rather than in the revenue.So it's wrong to treat the equality principle in the revenue as the basic principle in the tax law,and the basic principle of our country's tax law should be the equality principle in the tax law,not that in the revenue.This essay consists of 3 parts:the introduction,the text and the conclusion.The introduction focuses mainly on the reasons of writing this essay and its significance,how the research work is done,the train of thought,the research methods,and the innovations and deficiency of the essay.The first part starts with the equality principle in the revenue, introducing its birth background and contents. The second part firstly talks about the special meaning of equality in the law,and then beginning with the relationships in the tax law,it says that the principal parts of the equality principle in the tax law include taxpayers, the country,and the country's levy taxes organ,and finally talks about the contents of the equality principle in the tax law stating with the connections of the three.The third part makes a comparison between the equality principle in the revenue and that in the tax law,and explains the two deeply from the point of the basic principle of the law and what our country has done for the integration of the tax law.And it points out that the equality principle in the revenue is not able to serve as the basic principle of the tax law,and that our country's tax law is pursuing the equality in the tax law other than in the revenue.Finally the essay makes a conclusion:the basic principle of the Chinese tax law should be the equality principle in the tax law,not that in the revenue.