受益原则在税收制度中的应用

The Application of Benefit Principle in the Tax System

受益原则的理论基础是交换说 ,它认为税收是一种市场交易关系 ,遵循市场分配原则和规则公平 ,因此它在收入分配上是中性的。它很好地实现了受益与代价的对等 ,不仅可以有效确定政府提供公共产品和服务的合理规模 ,还可改进个人的福利水平 ,实现有效的资源配置。然而我国的受益税体系则非常薄弱 ,我国目前的收费主要集中在准公共产品领域 ,而这正是受益原则的最佳适用范围 ,因此 ,在清费改税过程中应注意贯彻受益原则。

The theory of benefit principle is based on the theory of exchange.It believes that taxation is a relationship of market transaction,taxation follows the principles of market sharing.Therefore,it is neutral in the distribution of income.The theory of benefit principle can not only make the government provide a reasonable scale of public products and servics,but also improve our personal welfare.But the system of our benefit tax is not sound enough.Hence,the benefit principle should be carried out during the course of clearing expenses and changing taxes.