税收二元目的视角下国家课税限制规则的分与合被引量：9

The Division and Combination of State Taxation Restriction Rules from the Perspective of Dual Purpose of Taxation

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摘要税收是促进共同富裕、实现分配正义的重要措施。然而,从征税权的权源来审视,基于公益目的的征税权并不具有天然的正当性,纳税人基本权利保障和税收法定原则要求对课税权力进行必要限制,对不合法、不公平的税制予以纠正。考虑到收入性税收与规制性税收的课税目的、课税原则和功能效果存在差异,对其限制需要区别对待。就收入性税收而言,比例原则的限制具有“弱化”效应,应将纳税人基本权利的本质内容作为国家课税权力不容侵犯的禁区;就规制性税收而言,其本质上是纳税人平等权的例外,应适用“四阶”比例原则予以限制,审查税收手段与目的之间的关系,做到过度即禁止。考虑到收入性税收与规制性税收的交叉融合,需要在整体秩序视角下基于宪法体系正义予以统筹,确保税收公益目的的实现、维护纳税人整体税负的均衡和促进纳税人基本权利的“一体”保障。 Taxation is an important measure to promote common prosperity and realize distributive justice.However, the right to levy taxation based on public welfare purposes does not have natural legitimacy, and the protection of the basic rights of taxpayers and the legal principle of taxation require that necessary restrictions should be exerted on tax powers, and the illegal and unfair taxation system should be rectified.Considering that revenue taxation and regulatory taxation are inconsistent in purposes, taxation principles, and functional effects, their restrictions need to be treated differently.For the restriction of revenue taxation, the limitation of the proportionality principle has a “weakening” effect, and the essential content of the taxpayer’s basic rights should be regarded as a forbidden area that cannot be violated by the state’s taxing power;for the restriction of regulatory taxation, its essence is an exception to the taxpayer’s right to equality, so the “four-rank” proportionality principle should be applied to review the relationship between taxation measures and purpose, and excessive taxation should be prohibited.Then considering the cross integration of revenue taxation and regulatory taxation, it is necessary to make an overall consideration based on the systematic justice of the Constitution from the perspective of the overall order to ensure the protection of the public welfare purpose of taxation, the balance of taxpayers’ overall tax burden and the “integrated” protection of taxpayers’ basic rights.

作者王婷婷 Wang Tingting

机构地区西南政法大学经济法学院西南政法大学中国财税法治研究院重庆市国际税收研究会

出处《地方立法研究》 CSSCI 2022年第2期34-50,共17页 Local Legislation Journal

基金国家社会科学基金项目“部门法理学视阈中经济法基础理论研究”(18BFX142) 中国法学会部级法学研究重点课题“迈向碳中和时代财税法律制度的改革创新研究”[CLS(2021)B08] 重庆市哲学社会科学规划一般项目“数字时代零工经济发展的税收保障问题研究”(2021NDYB025)的阶段性成果。

关键词课税限制收入性税收规制性税收比例原则体系正义 taxation restriction revenue taxation regulatory taxation proportion principle systematic justice

分类号 D922.22 [政治法律—经济法学]

作者简介王婷婷,西南政法大学经济法学院副教授,硕士研究生导师,西南政法大学中国财税法治研究院研究员,重庆市国际税收研究会研究员。