家庭生命周期税制的法理审思与制度革新

Jurisprudential Reflection and System Innovation of the Family Life Cycle Tax System

引入家庭生命周期这一跨学科理念,用以在婚姻、生育、养育、教育、养老、死亡等家庭从有到无各阶段交互过程中确立整体性税收法理规则,解决各阶段重大税收问题。首先,以非税法律为准据,通过对《宪法》《民法典》等婚姻家庭主干法律中原则性规范的诠释建立起家庭生命周期税制的宏观框架,为家庭生命周期各阶段税制改革奠定总论式前提与合法性基础。其次,在家庭生命周期税制的宏观框架下,从法理上证成“夫妻联合评估+折半乘二制”为个人所得税家庭课税的最优模式,遗产税和赠与税的开征缺乏《宪法》《民法典》等婚姻家庭主干法律的支持。最后,证立不同收入层级家庭在聚焦基本权利保障事务的家庭生命周期税收优惠中只宜以家庭人口结构为限平等适用,基本权利型税收优惠不宜发挥调节收入的分配功能。

The interdisciplinary concept of family life cycle is introduced to establish comprehensive tax legal rules in the interaction process between taxation and marriage,childbirth,parenting,education,old-age,death and other stages of the family from beginning to end,and to solve major problems at each stage.First of all,based on non-tax laws,the macro framework of the family life cycle tax system is established through the interpretation of the principle norms in the main laws on marriage and family such as the Constitution and the Civil Code,laying the pandect premise and legitimacy foundation for the tax system reform at each stage of the family life cycle.Secondly,under the macro framework of the family life cycle tax system,it is justified in jurisprudence that“joint assessment of husband and wife+tax splitting proceduresis” the optimal mode for family taxation of personal income tax.The introduction of inheritance tax and gift tax lacks the support of the Constitution,Civil Code and other backbone laws on marriage and family.Finally,the family life cycle tax preferences focusing on basic rights protection matters should be equally applied to families at different income levels based only on family demographic structure,and the basic rights-based tax preferences should not play the role of adjusting income distribution.