改革开放四十年《个人所得税法》背后的公平观念变迁——法律逻辑与公平逻辑的契合性视角

The Change of Fairness Concepts Behind the Personal Income Tax Law in the Past 40 Years of Reform and Opening-up: The Consistency of Legal Logic and Fair Logic

改革开放四十年以来,个人所得税法的形成、变迁与发展,外因上由特定阶段中国社会历史环境和同期主流个人所得税理论影响与塑造,内因上则受其背后公平观念的主导与驱动。从收入再分配的角度来看,本次税改有一定突破,但总体依然相对保守。从根本上来说,这是因为尚未理顺与税收公平有关的一系列深层次的问题:全球化竞争支配的规则公平、专家话语体系主导的分配公平以及纳税人可以感知到的个体公平构成了对"公平正义的个人所得税法律制度"的观念集合,然而,这三种公平理念所处的立场、所追求的目标并不完全相同。对此,我们不仅要审慎地考虑个人所得税在调整居民收入分配环节所能发挥的真正作用,更要明确个人所得税所欲优先实现的究竟是公平的目标还是效率的目标。

Forty years since the reform and opening up, the formation, change and development of the personal income tax law have been influenced and shaped by the Chinese social historical environment and the mainstream personal income tax theory at the specific stage, while the internal factors are dominated and driven by the concept of fairness behind it. From the perspective of income redistribution, the reform is still conservative. Fundamentally, the reason is that a series of deep-seated problems related to tax equity have not been straightened out. The fairness of rules dominated by global competition, the fairness of distribution led by the expert discourse system, and the individual fairness that taxpayers can perceive constitute a collection of concepts of the "fair and justice personal income tax legal system". The positions of these three fair concepts and the goals they pursue are not exactly the same. In this regard, we must not only carefully consider the real role of personal income tax in adjusting the income distribution of residents, but also to determine whether the priority of personal income tax is to achieve the goal of fairness or efficiency.