共同富裕导向下税法收入分配规制

The Income Distribution Regulation of Tax Law under the Orientation of Collective Prosperity

当社会对税法规制收入分配的要求不断提高,收入分配规制在税法功能体系中如何定位就成了关键。从历史视角看,税法收入分配规制功能从弱走强是大势所趋,在共同富裕目标导向下,强化该功能是规律所定、社会所需。在税法三元结构功能体系下,税法收入分配规制功能与财政汲取功能、资源配置功能既有矛盾之处,也有互补空间。因此,应统筹兼顾三项功能之关系,在此基础上妥适确立税法收入分配功能在税法功能谱系中的定位,在内在机理和制度设计等方面注重各项功能之间协调融洽的必要性和可能性,通过功能之间的配合最大限度地促进分配公平,实现共同富裕。

When the society’s requirements for the regulation of income distribution by tax law continue to improve, it is very important to determine the functional position of income distribution of tax law. From the perspective of historical context, it is the general trend that the function of tax law’s income distribution becomes stronger.To achieve common prosperity, this function should be strengthened.Under the ternary structure’s function system of tax law, there are both contradictions and complementary space between the three functions of tax law: income distribution, financial absorption and resource allocation.Therefore, the relationship between the three functions should be considered as a whole. On this basis, the positioning of the income distribution function of the tax law in the spectrum of tax law functions should be properly established.At the same time, we should pay attention to the necessity and possibility of coordination and harmony between the various functions, and maximize the fairness of distribution and achieve common prosperity through the cooperation between functions.