摘要
税法推动社会变迁的特点有别于其他法律:其一,"税"是所有交易主体必须考虑的"权利代价",税法具有最为广泛的社会适用性;其二,税法需要与刑法等其他公法统合,以达社会变迁成本的最小化;其三,税法并非直接强制交易主体改变行为模式,而是通过修改税法规则的适用成本,从而改变双方在博弈中的利益期待;其四,税法交易成本的计量需要进行税法的定性分析与定量分析。在这一过程中,税法应严格遵守"税收正义"的伦理要求,形成"税法"与"民法"的双重私人财产权保护体系。
Compared with other law system, tax laws have some differences in promoting the institutional change. First, Taxes are kinds of mandatory regulations that no one can escape them. Second, Tax laws have to be built into the system with criminal law and other public laws in order to control the social cost. Third, tax laws will not control the subjects＇ actions directly, but it runs in the economics way. Forth, the business costs of tax will be the measurement of tax law. In this process, tax laws have to obey Tax Justice and build up the system with civil law to protect subjects＇ rights.
出处
《政法论丛》
CSSCI
北大核心
2016年第5期33-41,共9页
Journal of Political Science and Law
基金
国家社科基金项目"不公平合同条款法律规制研究"(14BFX075)的阶段性研究成果
关键词
税法
社会变迁
建筑业
营改增
博弈
Tax Law
institutional change
construction industry
business tax turning to the VAT
game
