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Against the backdrop of market openness, the development of economic is facing new changes and challenges. Taxation, as an important tool for social redistribution, has a significant impact on the fulfillment of the goal of social equity. There are still many contradictions in the current tax systems in various regions, mainly manifested as imbalanced tax structures, weak regulatory capabilities and unequal tax burdens. The Western concept of tax fairness originated in the 17th century, with a long history and wide application. The analysis of its theory shed light on the improvement of the current tax system. In order to alleviate the current problems and contradictions in taxation, and enhance the rationality of the tax system, this article conducts in-depth research on the development context and evolution logic of Western tax fairness ideas. This article first conducts an effective study on the development context and evolution logic of Western tax fairness ideas in different periods, and, then, it delves into the development of Western tax fairness ideas and the evolution of the benefit principle and tax capacity principle. Finally, based on this, an explanation is provided on the improvement of the current tax system in practical development. In the process of social development, drawing on Western tax ideas has important practical values for establishing harmonious taxation and promoting the unity of social fairness and efficiency.

With the aim to develop a predictive model to quantify shelf-life of yogurt, two yogurt samples were stored at various temperatures (5–35°C) and targeted for sensory assessment and evaluated using physicochemical, microbiological and sensory analysis. An increase in acidity and reduction in three parameters were observed with storage time, but the changes exhibited were relatively small at 5°C compared with the variation at higher temperatures. Our study developed a dynamic prediction model to determine the shelf-life of yogurt. Because of relatively small influence on shelf-life, microbiological data were excluded; thus, shelf-life of this product was established only based on remaining parameters. The results showed that shelf-life prediction was 15.5 and 18.5 days for sample 1 and 2 at 5°C, respectively. The prediction had a minute difference with the marked shelf-life which recognized Arrhenius model as an effective tool to predetermine the shelf-life and to improve the quality management of yogurt product.