我国量能课税原则研究述评

A Review of the Research on the Ability-to-pay Principle

随着纳税人权利保护重要性的日益凸显,量能课税原则在整个税法研究中具有举足轻重的地位。然而,我国法学界对量能课税原则的内涵自引进之后缺乏较为充分全面的研究。对量能课税原则地位、适用范围和限制、与其他基本原则的关系的相关理论进行梳理,发现我国大陆地区对量能课税原则的研究体系还不是十分完整,"能"的定位也应加以明确。

With the emphasis on the rights of taxpayers,the ability-to-pay principle plays an inevitable role in the whole research of the tax law.However,the ability-to-pay principle has lacked deep researches since its introduction.After studying the importance of the ability-to-pay principle and its sphere of application,plus the relations between the ability-to-pay principle and other basic principles,we find that we must do more researches to know it better,and to discuss how ’ability’ should be calculated.