摘要
量能课税原则作为税法基本原则,已经在以意大利为代表的传统大陆法系国家积累了丰富的应用经验。量能课税原则是社会共同责任原则和平等原则在税法中的具体化。其中,捐税能力是一种经济能力,具有自有性、真实性和现实性的特征,在确保国家税收利益的同时,对征税权亦起到限制作用,而这一对纳税人的保护功能还体现在可以防止纳税人财产被征税过度侵蚀。此外,量能课税原则亦可以在间接税中适用,与受益标准在税法中并不对立,与税收政策工具的使用具有统一性,对税收程序(诉讼)法亦产生影响。我国新一轮税收法制改革已经启动,税制结构优化以及《个人所得税》改革、《房地产税》立法、《增值税》立法、《环保税》立法、《税收征管法》修订等需要在量能课税原则的指导下协调进行。
Ability to pay principle as the basic principle of tax law,has accumulated rich experience in the application in Italy as the representative of the traditional continental law system.Ability to pay principle is the reflection of common responsibility of society and equality principle in the tax law.The tax capacity is a kind of economic capacity,and has the characteristics of aseity,authenticity and realism.It ensures national tax benefits,at the same time,it plays a limiting role on the power of taxation also,preventing the taxpayers' property being excessively eroded.In addition,ability to pay principle can also be applied in indirect taxation,which is not antagonistic to the benefit standard of Taxation in the tax law,and is consistent with the use of tax policy tools,and also has an impact on the tax procedural law.China's new round of tax reform has been started.The optimization of tax system structure,the reform of the personal income tax,real estate tax legislation,tax legislation,environmental tax legislation,tax law revision should be carried out under the guidance of ability to pay principle in coordination.
出处
《中国政法大学学报》
CSSCI
2017年第5期89-101,共13页
Journal Of CUPL
基金
教育部留学回国人员科研启动基金资助项目"量能课税原则与遗产税立法研究"(教外司留[2015]1098号)阶段性成果
