Research On The Thought Of Tax Fairness Of The Chinese Communists

In the course of Chinese socialist development,the Chinese Communists,who are represented by Mao Zedong,Deng Xiaoping,Jiang Zemin,Hu Jintao and Xi Jinping,have combined the mission and the characteristics of the national conditions of a specific historical period.This paper makes a series of reflections on the issue of tax fairness and applies it to the practice of Chinese construction and reform,thus forming the thought of tax fairness among the Chinese Communists.Tax fairness plays an important role in the theory and practice of tax system reform.The meaning of tax fairness means that the tax policy formulated by the state should make the tax burden of subject of tax payment adapt to its capacity,and that the tax must be generally taxed,equally taxed and taxed by capacity.Nowadays,the trend of widening income distribution gap has become a bad factor that affects the modernization of our country and the building of a well-off society in an all-round way.In 2017,Xi Jinping gave an important report at the 19 th National Congress of the Communist Party of China.It is emphatically pointed out that: "fulfill the government’s function of redistribution and regulation,accelerate the equalization of basic public services,and narrow the income distribution gap".Therefore,tax fairness,as the main institutional means to adjust the income gap of residents,shows important theoretical and practical significance.Based on the Marxist theory of tax fairness,this paper combs the ideological content of the Chinese Communists’ tax fairness,and studies the practice of tax system fairness reform in China with its ideological content.Finally,it explores the practical significance of tax fairness.There are two main innovations: The first is that this paper abstracts the important category of the thought of tax fairness of the Communist Party of China from the development of the thought of the Chinese Communist Party’s fairness in taxation due to the founding of the people’s Republic of China for the first time.The second is that this paper is based on the new historical period of economic globalization and the multipolar development of the world.There have been many new situations at home and abroad.Therefore,this paper combines the important exposition of 19 th National Congress of the Communist Party of China in content,especially the theoretical knowledge and practical experience of tax fairness in the new era "Belt and Road" initiative.Show the Chinese Communists tax fairness with the times.The endless practice stimulates the endless innovation.With the establishment of Xi Jinping’s socialist thought with Chinese characteristics in the new era,the tax fairness thought of the Communist Party of China has also obtained an important extension and expansion.In the process of distributing material wealth,there are different degrees of fairness,which is embodied in tax fairness.On the one hand,we should try our best to make the "cake" bigger.On the other hand,we should divide the "cake" more fairly,so that the whole people can share in the "cake" sweetness brought about by social reform and development.The thought of the Chinese Communist Party’s fairness in taxation will surely follow the development of the Chinese Communist Party’s political practice and the pace of the cause of socialism with Chinese characteristics and improve its development.