纵向公平又称“垂直公平”。横向公平的对称。公平税负的内容之一。指不同等条件的人在税收上区别对待。通常把它理解为对不同纳税能力的人在税收上应有一定区别，也即纳税能力强的多纳税，纳税能力弱的少纳税，无纳税能力的不纳税。
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.
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.
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.
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