财税法的衡平发展功能及其法治构造

Equitable Development Function and Rule-by-Law Structure of Taxation Law

当前我国社会主要矛盾已经转化为人民日益增长的美好生活需要和不平衡、不充分发展之间的矛盾。在"不平衡不充分"问题中,最关键的是"发展不平衡"问题。作为一种回应型法,财税法的社会利益本位性质和对社会经济发展的调控性决定了财税法具有促进社会平衡发展的作用。财税法衡平发展功能的内涵可从税收公平、财政转移支付和创新驱动发展三个维度展开。税收法定、预算公开和创新激励财税政策法治化形塑了财税法衡平发展功能的法治结构。财税法衡平发展功能是对发展不平衡不充分问题的能动回应,统一于促进社会平衡发展和人民共享发展成果的宏伟目标中。

The principal contradiction of Chinese society have been transformed into that between the people＇ s growing needs for better life and the unbalanced and inadequate development. With an eye to the problem of ＂unbalanced and inadequate＂, the most critical issue is ＂unbal- anced development＂. As a kind of responsive law, the taxation law features the nature of being standard for social interest and the nature of regulating the social and economic development, which determine the taxation law＇ s function of promoting balanced development of the society. The connotation of the taxation law＇ s function of equitable development can be demonstrated in the three dimensions of tax equity, fiscal transfer payment and innovation - driven development. Statutory practice of taxation, budget openness and innovation -stimulated fiscal and taxation policy legalization formulate the rule - by - law structure of the equitable development function of taxation law. As an active response to the unbalanced and inadequate development, the equitable development function of taxation law is incorporated in the grand target of promoting balanced development of the society and the people＇ s sharing g of the development achievements.