税收不平等对商主体平等权的危害及克服

On the Harm of Taxation Imparity to Legal Equality of the Commercial Subjects and Overcoming

在实践中,我国商主体之间的平等地位常常会受到来自税收不平等的危害,原因在于商法领域公私权力的泾渭不明、“国家本位”的传统税收理论的影响和“税收法定”观念的淡漠。来源于宪法性权利的商主体平等权可以构成对税收不平等危害的合理阻却。克服税收不平等对商主体平等危害的理论基础是以“契约精神”为支点和核心对传统税法学理论的反思和重构,而其制度保障则在于税法上商主体平等。

In practice, imparity of taxation frequently does harm to legal equality among Chinese commercial subjects because of the ambiguity of the circumscription between private right and public power, influence of traditional taxation theory of State standard, and indifferent notion of statutory taxation. Legal equality of the commercial subjects from the constitutional right may reasonably retard the harm of taxation impafity. Theoretical foundation on which the harm would be overcome depends on the review and reconstruction based upon the contract spirit, and the systematic guarantee relies on the equality among the commercial subjects in tax law.