摘要
量能(平等)负担,即税收必须按照纳税人的负担能力平等征收,经历了从税收思想到税法基本原则的历史演变。我国税法应直接确认这一基本原则,因为一方面税法的核心任务和主要社会作用是促进和保障公平分配,而公平分配的税法应是遵循量能负担的税法;另一方面我国收入差距扩大和财产贫富悬殊问题已成为影响经济发展和社会稳定的"瓶颈"问题,发挥税法再分配功能需要量能负担原则。量能(平等)负担不仅是税法本质的彰显,而且具有拘束税收立法、规范税法解释和指导税收执法的功能,具有普适性,能够成为我国税法的基本原则。要使我国税法真正成为分配正义的体现、公平分配的保障,深化改革必须以量能负担为指导原则。量能负担原则确立税法变革的方向:从征税者之法到纳税人之法;规定税制改革的基本走向:从以流转税为主体到流转税、所得税双主体,再到以所得税为主体;此外,某些体现量能负担原则的税法具体制度建设,如所得税中的退税制度、物价指数连动课税机制等也将进入改革视野。
Ability-to-pay, which is the taxes are based on taxpayers＇ ability to pay, has evolved from a theory to a fundamental tax principle. The tax law in China should directly establish and enshrine the ability-to-pay princi- ple. One the one hand, the most important social function of taxation is to promote and protect fair distribution, which means a fair tax system should be guided by the ability-to-pay principle; but on the other hand, the issue of widening income disparity and polarization between the rich and the poor, which has become the bottleneck problem for economic sustainability and social stability in China, makes the ability-to-pay principle become indispensable if the redistribution function of taxation is to be achieved. The ability-to-pay does not only reflect the nature of tax law, but also restrict the legislation of taxes, regulate the interpretations on taxes, and guide the tax law enforce- ment. Therefore, it is clear that the ability-to-pay principle can become the fundamental principle of tax law in Chi- na. In order to make sure the tax law in China can really reflect the distributive justice and guarantee the equitable distribution, deepening of the reform must see the ability-to-pay principle as guiding principle. The ability-to-pay principle determines the direction of tax law reform, which is from the law of taxmen to the law of taxpayers, and stipulates the basic direction of tax reform, which is from circulation tax to circulation tax and income tax to income tax. In addition, certain specific institutional improvements, such as the drawback system in income tax and price index linkage mechanism, should also be incorporated into the scope of tax reforn~
出处
《中国法学》
CSSCI
北大核心
2013年第5期65-76,共12页
China Legal Science
基金
2011年上海市曙光计划(11SG17)
2012年上海交通大学文理交叉重点课题(12JCZ04)阶段性成果
