税收公平原则在很大程度上是指税收制度设计的税收负担分配的均衡状态，税收负担应该公平地业着于每一位纳税人身上，尽可能地合情合理。由于“公平”本身是一个非常复杂的可题，深入到税收公平原则的内涵理解就会涉及出发点完全不同的具体原则的适用:受益原则和支付能力原则，以及横向公平原则和纵向公平原则。
这有悖于税收公平原则，削弱了内资企业的竞争能力。4。
This is contrary to the principle of fair taxation, weakened the competitiveness of domestic enterprises.
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.
从公平的类型看，我国的税收公平原则无论是在指导思想还是具体制度构建上均存在不容忽视的问题。
Judged from the types of fairness, there still exist many problems concerning the fairness doctrine of tax in China exposed both in its guiding principle and its specific system.
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