摘要
公民财产权的社会性和税收调节贫富差距的主渠道定位,决定了税收具有缩小收入分配差距、促进共同富裕的积极作用。在我国宪制框架下,共同富裕的实现依赖于征税权存在的市场经济条件,国家宏观调控市场外部性的行政条件,公民依法律纳税义务的法律条件以及坚持中国共产党领导的政治条件。由此,我国税收促进共同富裕需要将公共政策与国家法律协同考量,将财政目的税收和干预性税收区分征收,对依法律纳税义务设定的类型进行分析,以及对税收征管体系进行组织调适,从而实现新时代税收制度的“良法善治”。
The social nature of citizens’ property rights and the positioning of taxation as the main channel to regulate the gap between the rich and the poor determine the positive role of taxation in narrowing the income distribution gap and promoting common prosperity. Under the constitutional framework of China, the realization of common prosperity depends on the market economic conditions of the existence of taxing power,the administrative conditions of the state macro-regulation of market externalities, the legal conditions of citizens’ obligation to pay taxes according to the law and the political conditions of adhering to the leadership of the Communist Party of China. Thus, the taxation for common prosperity in China needs to take public policy and the state into consideration, distinguish between fiscal purpose taxation and intervention taxation, set the type of legal tax obligation,and organize and adapt the tax collection system,so as to realize the“good law and good governance”of the taxation system in the new era.
出处
《南海法学》
2022年第6期102-112,共11页
The South China Sea Law Journal
基金
国家社科基金项目“19世纪法国航行记录中我国南海维权证据整理与研究”(项目编号:21VJXG006)
河南省社科规划项目“公共财政视角下政府奖励立法研究”(项目编号:2021BFX012)。
关键词
税收
共同富裕
贫富差距
Taxation
Common Wealth
Wealth Gap
