文档介绍：吴琦 202272050303 汽机学院-汽服07-3班
several group number, then with b ± a, =c,c is is methyl b two vertical box betwe善具有重要的指导意义，如何使税制更具公平，为市场经济开展创造一个公平合理的税收环境，是我国进一步改革税制的重要研究课题。
2、税收不仅应是公平的，而且应是有效率的
这里的效率，通常有两层含义：一是行政效率，也就是征税过程本身的效率，它要求税收在征收和缴纳过程中消耗本钱最小；二是经济效率，就是征税应有利于促进经济效率的提高，或者对经济效率的不利影响最小。遵循行政效率是征税最根本、最直接的要求，而追求经济效率，那么是税收的高层次要求，它同时也反映了人们对税收调控作用认识的提高。
二、税收公平与效率的矛盾关系
1、信息不对称下所得税公平与效率的矛盾
所得税因为最能表达量能纳税原那么且不会扭曲市场价格也不存在商品税的超额负担问题，由此被认为是兼具公平与效率的优质税种。但是莫里斯教授 1971
吴琦 202272050303 汽机学院-汽服07-3班
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in