税收法定主义视野下的个人所得认定

The Identification of Personal Income in Accordance with the Statutory Taxation Principle

依据税收法定主义,《个人所得税法》应当构建完善的所得认定规则体系,为各项收入类型的课税提供确定的适用规则。但现实中,立法者在面对所得认定的法律漏洞时,无法及时地制定补充性规则,不得不依赖于财税部门的自由裁量。由于立法并未规定所得认定时应考虑的因素,财税部门的自由裁量缺乏制约,进退失据。检讨美国的立法经验可知,认定所得时除应考虑纳税人的经济负担能力是否增加外,还应当考量其他非经济性的正当因素。因此,我国立法的完善应当明确所得认定时的其他正当因素,为行政裁量提供相对确定的指引,同时采用标准性规则的形式将所得引入立法,并结合规范性规则建构双层规范体系,以最大程度地实现对所得认定实践的立法控制。

In accordance with the theory of Statutory Taxation Principle,the complete rules for the identification of income should only be specified by Personal Income Tax Act,in order to provide foreseeability and certainty in the course of the taxation of every kind of receipts. However,in practice,when facing the loopholes in the identification of income,the legislature is not able to enact complementary rules promptly but has to rely on the discretion by tax administrations. Because of the absence of specific factors in the act which should be considered in the identification of income,the discretion by tax administrations does not have any restraint or guidance. The practice of the legislation in U. S. shows that the proper identification of income should take into consideration not only the increase of taxpayers’ economic ability but also other non-economic factors. Therefore,the improvements of Individual Income Tax Act can be achived by the enactment of other specific righteous factors into the Act to provide more definite guidance for the discretion by tax administration. Moreover,the provisions of income should adopt the combination of standards and rules to achieve the control in identification of income by legislature to the maximum extent.