量能课税原则与我国新一轮税收法制改革

发布时间：2018-05-10 14:02

  本文选题：量能课税 + 税制结构　； 参考：《中国政法大学学报》2017年05期

【摘要】：量能课税原则作为税法基本原则,已经在以意大利为代表的传统大陆法系国家积累了丰富的应用经验。量能课税原则是社会共同责任原则和平等原则在税法中的具体化。其中,捐税能力是一种经济能力,具有自有性、真实性和现实性的特征,在确保国家税收利益的同时,对征税权亦起到限制作用,而这一对纳税人的保护功能还体现在可以防止纳税人财产被征税过度侵蚀。此外,量能课税原则亦可以在间接税中适用,与受益标准在税法中并不对立,与税收政策工具的使用具有统一性,对税收程序(诉讼)法亦产生影响。我国新一轮税收法制改革已经启动,税制结构优化以及《个人所得税》改革、《房地产税》立法、《增值税》立法、《环保税》立法、《税收征管法》修订等需要在量能课税原则的指导下协调进行。
[Abstract]:As the basic principle of tax law, the principle of quantifiable taxation has accumulated rich application experience in the countries of traditional continental law system represented by Italy. The principle of quantifiable taxation is the embodiment of the principle of social joint responsibility and equality in the tax law. Among them, the ability to charge and tax is an economic ability, with the characteristics of its own, authenticity and reality. It can also limit the right to tax while ensuring the national tax benefits. The protection of this taxpayer is also reflected in the ability to prevent the taxpayer's property from being overtaxed. In addition, the principle of quantifiable taxation can also be applied in indirect taxation, which is not in opposition to the benefit standard in the tax law, and has a unity with the use of tax policy instruments, and also has an impact on the tax procedure (litigation) law. A new round of tax legal reform has been initiated in China. The optimization of tax system structure and the reform of personal income tax, the legislation of real estate tax, the legislation of value-added tax, the legislation of environmental protection tax and the revision of tax collection and management law need to be carried out in coordination under the guidance of the principle of quantifiable taxation.
【作者单位】： 中国政法大学民商经济法学院;
【基金】：教育部留学回国人员科研启动基金资助项目“量能课税原则与遗产税立法研究”(教外司留[2015]1098号)阶段性成果
【分类号】：D922.22
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本文编号：1869600