第四，确定合理的总体税率水平，公平税负。
Fourth, to determine a reasonable and fair level of the tax rate.
公平税负应就总体负担而言，不应只看某一环节税负的轻重。
Fair tax burden refers to tax burden in general, one should see the weight of tax burden of only one certain link.
西方税负理论提出了公平税负、税收调节宏观经济及减税等一系列政策主张。
Western tax burden theory raised a series of policy views, such as fair tax burden, adjusting macroscopic economy by tax and tax abatement etc.
一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。
Whether a tax system is reasonable and equal is determined by taxation equality, tax equity and high level tax efficiency.
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.
增值税具有公平税负、稳定财政收入及促进资本形成等优点，在其产生后的几十年里迅速风靡全球。
VAT has many advantages over the other taxes, such as equalizing tax burden, steadying fiscal income, encouraging capital formation.
增值税具有公平税负，稳定财政收入，促进资本形成等优点，在其产生后的几十年里迅速风靡全球。
VAT has many advantages over other taxes, such as equalizing tax burden, steadying fiscal income, encouraging capital formation.
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.
巴菲特认为应该提高“超级富豪”的税负，这既是出于公平的考虑，也是出于削减公共债务的考虑。
Mr Buffett believes taxes on the "mega-rich" ought to go up, in the name of both fairness and debt reduction.
纵向公平(税负纵向公平)——对不同收入的人以不同的税负。通常被认为是对穷人更加有益。
Vertical equity — treating people with different incomes differently. Generally interpreted as treating the poor more favorably.
税收公平的基本要求是“根据负担能力课税”，而所得税最适合作为衡量税负能力的尺度。
The fundamental demand of revenue fairness is that the taxation is on the basis of bearing capacities. Income taxation is the fittest scale to judge bearing capacities.
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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