论生存权对个人所得税征缴的限制

On Right to Existence of the Personal Income Tax Limit

生存权不征税既有社会伦理契约基础,也有税收公平、人性尊严保障及私权与公权理性互动等价值原则支撑。在间接税作为主体税种的我国,确立生存权不征税原则具有更加重要的伦理和法律价值。生存权不征税原则关涉个人所得税多项法律制度设计和运作。其中包括构建合理的个人所得税免征额制度、个人所得税与CPI联动的指数化制度、个人所得税个性化计征制度以及生存权与劳动权、社会福利权有机协调制度等。按生存权不征税原则,我国个人所得税法仍有值得完善的空间。

Survival is not taxed both social and ethical basis of the contract, also has the support of tax fairness, guarantee of human rights and private rights and public rights, rational interaction value principle. In the indirect tax as the main tax of our country, the establishment of right of existence is not tax principle has ethical and legal value is more important. In the indirect tax as the main tax of our country, the establishment of right of existence is not tax principle has ethical and legal value is more important. This includes the construction of reasonable personal income tax exemption system,personal income tax linkage with the CPI index system, the personal income tax collection system and individual survival rights and labor, social welfare rights organic coordination mechanism. According to the principle of no taxation right to life, the individual income tax law of China still has space to improve.