税收公平视野下的量能课税定位考量

Thinking of location about taxation on capability

量能课税作为实现税收公平的一种方式被普遍接受,但其是否就应该成为税法上的一项基本原则,对此中外学者有不同的观点。量能课税追求的是国家征税需依纳税人负担能力的大小、有无进行课征,与税收公平原则主张的等者等之,不等者不等一致。对于根本就无经济负担能力的主体来说,又有宪法上生存保障权的规制。量能课税蕴含的内容被税收公平原则所包含,不宜再成为税法上一项基本原则。

Taxation on capability as a way to achieve tax equity has been recognized, but whether it should become a basic principle of tax law, about which Chinese and foreign scholars have different views. What the taxation on capability pursues is that the national tax should consider the taxpayers＇ ability, having or not having been taxed, which is consistent with what is proposed in the tax equity principle that the degree of responsibility of paying taxes should be in accord with people＇s economic level. What is regulated in the constitution also provides right of survival for those who are economically incapable. In conclusion, for the taxation on capability included in the tax equity principle, it is not a proper way to regard the former as a basic principle of tax law.