税收法定化:从税收衡平到税收实质公平的演进

Tax Legalism: The Evolution from Tax Equity to Tax Substantive Fairness

税收法定主义原生于民主并以"议会"为权力标志决定税赋的取舍与存废,而在均衡与非均衡经济制度迥异的境况下,"议会"权衡公平与正义之基石如何安放,岂能以泛公平论轻率涵盖之。很显然,我国非均衡经济被植入了解构自然平衡的基因——国家普遍深度干预,以致原生态的均衡经济内在的自然公平状态被打破,加之政府及主管部门干预的恣意与"任性",名曰公平税收实乃无意识地借公平之美名而倍行不公平,"油门当了刹车踩",势必导致社会财富分配不公的尺蠖效应,在此,理论上深入反思并从实践中强化逆调整,方能在税收衡平与法定之下促成非均衡经济社会的实质公平。

Tax legalism originated from the democratic ideology and powered by the parliament to effect or defeat a taxation law. However,under the different circumstances between the economic system of equilibrium and disequilibrium,how should ＂parliament＂lay the cornerstone of keeping the balance between fairness and justice？ It’s obvious that a pan-equity theory can’t match and solve the problem in an imprudent way. Obviously,in our country,because the administrative intervention,which will deconstruct the natural balance,is deeply implanted in the economic disequilibrium as gene,the natural balance of the primitively economic equilibrium was broken. In addition,lack of supervision and restriction on the administrative intervention destroy the taxation justice in the name of so-called fairness. ＂Using the accelerator as the brake＂shall inevitably lead to the geometric effect of unfair distribution of social wealth. Thus,the actual fairness of the society with economic disequilibrium should be achieved by deep reflection on theory and the consolidation of practice,with tax equity and legalism.