社会公平视角下税收的法律定位:以《预算法》未来发展为基点

Locate Legal Position of Taxation through the View of Social Equity:Based On the Future Development of Budget Law

税赋公平是公平范畴中的重要组成部分。作为政府调控宏观经济运行和国民收入再分配的重要手段,税收的工具性价值日益受到关注。实际上,税收的首要功能是财政功能,其次才是调控功能,不同税种均具有独特的立法目的和特性。社会公平视角下,税收功能的发挥,需要尊重和维持其自身的品性,明确其法律地位。本次《预算法》修订,为我们维持税收中性扫清了制度障碍。未来应从进一步发挥预算的分配效应、推动财政公开、实现独立审计,为税收中性打造外部基础。

As an important element of social equity as well as an important tool for governing the macro - econ- omy and adjusting the income redistribution, taxation equity is strongly emphasized lately. In fact, the primary function of tax is more on revenue collection than macro control. Different kinds of taxation have different legal goals and characteristics. In theview of social equity, taxes should be used by respecting its own character. The Budget Law amendment removed the barriers on tax neutralization keeping, and in the future we should still re- ly on Budget Law function, such as budget＇ s distributional effects, transparency effects and independent audit effects, to build the framework for taxation.