个人所得税纳税义务的法律建构

The Legal Construction of Individual Income Tax Obligations

现代宪法规定国民有依照法律纳税的基本义务,而财产权的行使应同时有益于公共福祉,据此,个人所得税法建制侧重于设定纳税义务的成立要件和确定程序。个人所得税纳税义务是在所得分项基础上经由法律创设的,分为税款缴纳的主给付义务和纳税申报的从给付义务,可能由支付所得者或取得所得者履行。分类税制下,纳税义务主要由负有扣缴义务的支付所得者代为履行,取得所得者则负有根本性的纳税义务,充分体现税收稽征效率。综合所得范畴的引入,使得核心课税要素由所得这一征税客体转向纳税人,更能实现量能课税原则。纳税人有依照法律纳税的权利和义务,由此,重构纳税义务如下:其一,横向的并行结构,包括综合课征和分类课征等模式下的纳税义务,后者可能包含税收负担从轻权;其二,纵向的递进结构,包括预扣预缴和汇算清缴等阶段中的纳税义务,可能包含补税义务或申请退税权。

The modern constitution stipulates that citizens have the basic obligation to pay taxes according to law, and the exercise of property rights should be beneficial to public welfare at the same time. Accordingly, the system of individual income tax law focuses on the establishment elements and determination procedures of tax obligations. Personal income tax obligation is created by law on the basis of income sub-item, which is divided into the main payment obligation of tax paid in and the subordinate payment obligation of tax declaration, which may be performed by the payer or the income earner. Under the classified tax system, the tax obligation is mainly performed by the income payer who has the withholding obligation, while the income-earner has the fundamental tax obligation, which fully reflects the efficiency of tax collection. With the introduction of the comprehensive income category, the core tax element turns from the object of income tax to the taxpayer, which can realize the ability-to-pay principle of taxation. Taxpayers have the right and obligation to pay taxes in accordance with the law. Therefore, the reconstruction of the tax obligation is as follows: first, the horizontal parallel structure, including the tax obligation under the mode of comprehensive tax collection and classified tax collection, the latter may include the right to lighten the tax burden;second, the progressive vertical structure, including the tax obligation in the stages of withholding and final settlement, may include the duty to make up the tax or the application for tax refund right.