从税收法定到税收公平:税法原则的演变

From Tax Legalism to Tax Equality:Change of Principles of Tax Law

税收法定与税收公平都是税法建构的基本原则。从历史和现实的具体语境看,当今世界在税法原则建构上正发生着从税收法定到税收公平的演变,体现了从形式正义到实质正义、从依法征税到以宪制税以及从人民主权到人权的法哲学变迁。我国正处于转型时期,面临着同时构建税收法定和税收公平的双重压力,对税收法定与税收公平都不能偏废,必须通过修改宪法第56条、完善税收立法、建立违宪审查制度等措施,同时实现税收法定和税收公平的构建任务。

Both tax equality and tax legalism are the basic principles of tax law.However,an evolution from tax legalism to tax equality is going on,which reflects changes in law philosophy from formal justice to substantial justice,from taxation by law to taxation by constitution,from rights of people to human rights.The essay examines the evolution and argues that as it is now the period of social transformation in China,there is double pressure of building tax legalism and tax equality.Therefore,it needs to keep balance between tax legalism and tax equality.The essay proposals that by amending Article 56 of the Constitution,completing tax legislation and establishing constitutional review system,construction of tax legalism and tax equality would be achieved.