纵向公平

横向公平优先，兼顾纵向公平；

Horizontal equity has a priority , and give consideration to vertical equity ;

税收纵向公平是横向公平的进一步延伸，税收只有做到纵向公平才能真正保证横向公平的实现，税收公平最终体现为纵向公平。

Taxation vertical equity is the prolongation of horizontal equity , it is there is vertical equity that exists horizontal equity .

税收公平原则包括横向公平和纵向公平。

The principle includes horizontal and vertical fairness principles .

从税收的纵向公平原则看我国个人所得税的设计

Design of the Individual Income Tax from Vertical Fair Principle of the Tax in China

税收公平包括两方面的内容：横向公平和纵向公平。

Two aspects are involved in fairness of the tax : horizontal fairness and vertical fairness .

另一方面，对外直接投资征税也应当遵循税收纵向公平和税收非中性（税收调节）原则。

On the other hand , taxation on FDI should also abide by the principle of vertical equity and tax regulation .

以上两方面结果表明高收入组的老年人的健康状况较差，卫生服务利用较多，纵向公平性尚好。

These two aspects showed that the elderly in high-income group had poorer health status and relatively higher utilization of health services .

将纵向公平原则用于个人所得税制度的优化，主要解决税基的选择和累进税率的累进程度问题。

What vertical equity principle applies optimal personal income taxation system is confronted with choosing tax base and the progressive degree of Progressive Taxation .

在税收负担公平方面导致公司与非公司企业税负的不公，也没有体现税收纵向公平原则。

In the aspects of tax burden fair , it has resulted in the unfair between companies and non-companies , does not show the vertical fair principles of revenue , either .

税负归宿的公平合理与否，能否达到一般所追求的横向公平和纵向公平，为达到这一目标，应当做那些工作，正是本文所要着力解决的问题。

Whether tax incidence is fair or reasonable or not , whether it may generally reach transverse balance and longitudinal equitableness , and what should be done to achieve this purpose , all of these are the focus of this paper .

其次，对公共品提供的公平性与税收遵从相关性进行了分析，认为公共品提供的公平性有利于提高税收遵从程度，并且横向公平的影响作用大于纵向公平。

Secondly , there has a correlation analysis on the fairness of public goods provision and tax compliance that the fairness of public goods provision can help to improve tax compliance and the influence and function of horizontal equity is greater than vertical .

从公平的角度来说，现行税制在农民和城镇居民、穷人和富人、内资和外资企业、三次产业之间造成了横向和纵向不公平，拉大了收入分配的差距。

From the angle of equity , it brings about the horizontal and vertical equity during the farmer and the citizen , the poor and the rich , the domestic and foreign enterprises , the three industry .