并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下，完善我国税收征管制度。
This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenue principle and the fair taxation principle.
税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。
The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.
税负公平原则作为现代税收原则之一具有重要意义。
The tax equity principle as one of the modern tax principles has a great magnificent meaning.
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.
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.
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