个人所得税作为财产权限制——基于基本权利教义学的初步考察

Individual Income Tax as a Restriction on Property Right:From the Perspective of Fundamental Rights Dogmatics

传统上,个人所得税被认为与财产权保障无关。但在财产权的保护范围从"物"向"财产利益"、从"存续保障"向"价值保障"扩张后,所得税开始被纳入财产权的问题视野。个人所得税应被界定为财产权所应承担的社会义务,而非对财产的征收。征收个人所得税,应当作为对财产权的限制而接受合宪性审查。宪法上的比例原则、本质内容保障与税法上的量能课税、半数原则等有学理上沟通的必要。

Traditionally,the property right is supposed to have nothing to do with individual income tax.But after the expansion from the'objects'to'property interest'and from the'survival guarantee'to'value security',the income tax began to be incorporated into the issues of property right.The individual income tax should be defined as a social obligation that property right should undertake,rather than a taking of the property.Imposing the individual income tax should accept constitutional review as a restriction on property right.It is necessary to link up the proportion principle and the guarantee of the essential contents in the constitutional law with the ability-to-pay principle of taxation and the half principle in the tax law.