摘要
馒头税、利息税、月饼税、加班税、加名税、红包税等涉税民间称呼所引发的税制大讨论,揭示了民生税制税负不合理、财政支出结构不优化、预算公开民主不落实等财税法深层困境,更剑指粗糙、简略、非黑即白的税收立法理念。为走出理论困境、纾解制度压力,一方面,可组合运用可税性理论、课税禁区理论以及应税性理论,生成法学视角下税制设计、优化与检测的分析工具;另一方面,针对分析工具中课税禁区理论这一薄弱环节,在探明课税禁区存有分层结构后,引入马斯洛需求层次理论,尝试厘清与框定具体的分层内容。最后,在锻造完备、科学的理论分析工具的基础上,探讨涉税民间称呼所代表的民生税制顺利通过三理论测试并进行修正的应有举措,促导现代税收文明进阶。
A tax system discussion triggered by tax-related folk call such as Steamed bread tax,interest tax,moon cake tax,overtime tax,name-added tax,and red envelope tax,reveals that people’s livelihood tax system is unreasonable,structure of fiscal expenditure is not optimized,and budget is not open and democratic,sword refers to the concept of taxation legislation that is rough,simple,and black or white. To solve this problem,on the one hand,taxable theory,tax-free zone theory and tax constitutive elements theory can be combined to generate an analytical tool for tax system design,optimization and testing from the perspective of law. on the other hand,tax-free zone theory in analytical tools is weak link,after discovering the hierarchical structure of the tax-free area,we introduces Maslow’ s demand stratification theory,trying to clarify and frame specific stratification in taxfree area. Finally,on the basis of forging a complete and scientific theoretical analysis tool,people’s livelihood tax system is successfully tested and revised through three theories. It can promote some advancement of modern taxation civilization.
作者
邹新凯
Zou Xin-kai(School of Law,Wuhan University,Wuhan 430072,China)
出处
《税务与经济》
CSSCI
北大核心
2019年第2期85-94,共10页
Taxation and Economy
关键词
涉税民间称呼
可税性理论
课税禁区分层
税收构成要件
tax-related folk call
taxable theory
taxation prohibition layer
constituent elements of taxation
