法际整合视域下婚姻家庭的税法保障

Protection of Marriage and Family through Tax Law:From Inter-legal Integration Perspective

21世纪以来,国人婚姻家庭观念遭受冲击,婚姻动荡、生育低下,婚姻家庭的老龄化等成为重要国情。与之相应,注重家庭发展、保护婚姻家庭不但成为国策,而且为《宪法》和《民法典》所关注。只是宪法旨在价值引领,民商法偏好意思自治,注定两者保障婚姻家庭的法际局限。税法融财政功能和调节功能为一体,可补位宪法与民商法,担当婚姻家庭的保障利器。然受制于“融贯契税与个税的二元保障结构”“不征税、免税与扣除三维保障工具”和“脱钩婚姻家庭的课税单位保障惯习”等税制现况,税法保障婚姻家庭的应然功能大为削弱。鉴于婚姻家庭的伦理特性、变迁困局和税法调节机理,将婚姻家庭整体视为课税特区,构造中性为原则、调控为例外的婚姻家庭税法立场,健全婚姻家庭保障的税种链条,科学选择、组合配置税法保障工具,赋予纳税人课税单位的选择权可谓是释放税法之于婚姻家庭应然保障功能的理想径路。

Since the 21st century,the notions of marriage and family in China have suffered a shock.Problems such as marriage turmoil,low fertility,and aging become national concern.The protection of marriage and family has not only entered national policy but also been the concern of the Constitution and the Civil Code.The Constitution aims at value guidance.The Civil and Commercial Law prefers autonomy of will,which determines the limitation of their ability to guarantee marriage and family.The tax law,by contrast,combines fiscal and regulatory functions,can effectively protect marriage and family in addition to the Constitution and Civil and Commercial Law.Regrettably,the efficacy of the tax law on marriage and family protection is greatly weakened due to"the dual security structure integrating deed tax and individual income tax","the three-dimensional protection tool of non-tax,tax exemption and deduction"and"the practice of treating households as non-taxable objects".Given the ethical characteristics of marriage and family,the transition dilemma and the regulation mechanism of tax law,the only way and rational strategy for tax law to protect the marriage and family are to regarding marriage and family as a special tax zone,constructing a marriage and family tax law position with neutrality as the principle and regulation as the exception,improving the tax chain,selecting,combining and allocating tax law tools,and giving taxpayers the right to choose.