公平与效率是一个矛盾的统一体。
Fairness and efficiency constitute an entia of contradictions.
税制的理想境界是达到公平与效率的统一。
The ideal situation of the tax rule is to realize the integration of the fairness and efficiency.
它以实体公正和程序公正相结合，一般公正和个别公正相统一，公平与效率相一致为特点。
It combines procedural justice with substantive justice, unify general fairness and individual fairness, and integrate equity and efficiency.
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