税制公平是税收制度伦理价值中的应有之义,公平收入分配是赋予税制的更高层次的政策目标,税制公平是实现收入分配公平的基础。在税收层面解决收入分配问题,不但要考虑如何采用更有效的政策缓解收入分配差距扩大,更重要的是要完善税收公平机制,实现收入分配的良性循环。 Fair tax system is the proper meaning of ethical value of tax system. Fair income distribution is a higher-level policy objective that is endowed with tax system. Fair tax system is the basis for achieving fair distribution of income. To solve the problem of income distribution at the level of taxation, we must not only consider how to adopt more effective policies to ease the widening gap in income distribution, but more importantly, improve the tax fairness mechanism and realize a virtuous cycle of income distribution.