税收作为政府参与国民收入分配的手段,其分配的直接依据就是税法,税收离不开法治,依法治税是税收分配活动的灵魂。但依法治税并不仅仅是一个简单的有法可依的问题,它更深刻的内在要求是税收客观公正性的凸显,它贯穿于税收立法、执法、司法的全过程。本文试图从税收立法、执法、司法等环节对税收的客观公正性问题做一探讨。 Taxation, as a means by which the government participates in the distribution of national income, is directly based on the tax law. Taxation can not be separated from the rule of law. Taxing by law is the soul of taxation activities. However, taxation by law is not just a simple law-dependent issue. Its deeper inherent requirement is the highlight of objective and fair taxation. It runs through the entire process of taxation legislation, law enforcement and judicature. This article attempts to discuss the objective and fair tax issues from the aspects of tax legislation, law enforcement and judicature.