Tax revenue fairness and the efficiency being in a dilemma choose. Tax revenue fairness and efficiency are to go hand in hand , efficiency is an impartial premise first. If the tax revenue activity blocks economic growth , effect GDP increases by , always impartial, but meaningless, may be to be like a tree without roots only. Secondly, fairness is also the efficiency prerequisite. Having lost the impartial tax revenue although fairness must take efficiency as premise, may be high efficiency neither. Because of unfair tax revenue necessity may dampen enterprise and personal enthusiasm, arouse social contradictions even. Tax system in two aspects is really only when giving consideration to fairness and efficiency at the same time best tax system , this one point need not prove that , problem is that this is high efficiency , optimum high impartial combination is rare but. The be pleasant to the eye , different country sets off from practice never with national conditions, in order to realize some kind of politics , economic targets, tax policy being an emphasis in some one aspect building a homeland putting into effect time tax system with fairness or efficiency, chooses as real ideal after all. Secondary population of our country is many , poor foundation , underdeveloped national conditions of economy "give priority to efficiency with due consideration to equity " principle having started off , having suggested that. The economic base is comparatively weak because of our country is original , the frontage attains socialist modernization mission's objectives now step by step , must need to accelerate the rate of economic development, tax policy must be that economic growth pours a vigour in. But 1994 annual tax system reforms till "fifteen" last phases, the social problem and contradiction a train of begin to appear with the fact that development of national economy and the people living , taking in horizontal rise,if the gap in wealth , area disparate development present, our country society is harmonious as a whole. But, also, existence not stopping affecting harmonious contradiction of society and the problem , is mainly: City and countryside , area , economic and social development are very unbalanced , population resource environment pressure enlarges; The immediate concern to the masses problem is outstanding aspect relation such as employment , social security , income distribution , education , medical treatment , housing , safety at work , public security comparatively. These disharmony factors already become economy and society sustainable development blockage. Tax policy is necessary therefore , currently carrying out adjustment, with the situation adapting to current society economic growth. The main body of a book set off from the tax revenue base, analysis by each arrangement of ideas to tax revenue fairness and efficiency, be tied in wedlock history and current situation of our country, tax structure and tax policy to our country have carried out valuation and forecast, judge that tax policy of our country will be able to develop with the productivity successive steps out, necessity "efficiency that can comply with now is preferential , gives consideration to the efficiency " adjusting be that "efficiency and fairness pay equal attention " , final "fairness impartially " giving priority to giving consideration to both ,to realize socialism superiority and the nature common prosperity.