马克思税收“共产主义原则”对共同富裕的启示

The Enlightenment of Marx’s Tax “Communist Principle” to Common Prosperity

税收作为人类社会的历史性产物,与人民生活、社会发展紧密相关,马克思的税收思想是我国税收制度的重要思想来源。马克思认为,税收权力以国家强制力量为支撑,是政治权力的组成部分,政府应该通过税收来调节收入分配的不公平,为全社会谋福利,这在一定程度上体现了税收的共产主义原则。马克思主张“征收高额累进税”以限制资本权力,调节收入分配;应该废除易于转嫁税收负担、弱化群众对政府进行监督的间接税,代之以直接税;还提出征收遗产税对继承权加以限制,以限制私有制,并把得来的资金用于社会解放。马克思税收思想对于进一步完善收入分配机制,促进社会公平正义,走共同富裕之路具有重要的借鉴和指导意义。

As a historical product of human society,tax is closely related to people’s life and social development.Marx’s tax thought is an important ideological source of China’s tax system.Marx believed that tax power is supported by the mandatory power of the state and part of political power.The government should adjust the inequity of income distribution through tax and seek welfare for the whole society,which reflects the Communist principle of Taxation to a certain extent.Marx advocated“levying high progressive tax”to limit capital power and regulate income distribution.The direct tax should instead of the indirect tax that is easy to transfer the tax burden and weaken the masses’supervision over the government.It also proposes to levy inheritance tax to restrict the right of inheritance,so as to limit private ownership,and then the obtained funds can be used for social liberation.Marx’s tax thought has important reference and guiding significance for further perfecting income distribution mechanism,promoting social fairness and justice,and taking the road of common prosperity.