论税收的德性

On the Virtue of Taxation

税收本身具有德性价值,在政治国家层面,税收具有证成国家政治正当性的德性;在社会生活领域,税收的目的是满足社会公众的公共需要、并提供公共服务;在个人层面,税收建立在个人权利的基础之上,通过税率与税种的确立实现个人权利与义务的平衡与矫正。

Tax has value of virtue in itself, in stratification plane of country political, tax has the virtue on justifying the validity of national politics ; In domain of social life, the goal of tax is satisfies the public needs on social people, and provides the public service; In stratification plane of individual, the individual right is the foundation of tax, tax realizes the balance and rectification between individual right and voluntary by the tax rate and tax categories.