| 英文摘要 |
The basic requirement of the ability to pay principle is that the tax revenue should be imposed according to the paying ability of the taxpayer. From the theoretical evolution, the ability to pay principle derives from the expression of economics on the ability theory of tax equality. And, it is introduced by the jurisprudential circle due to its correspondence to the distributive justice. From the perspective of system change, the practice such as the income tax under the influence of ability to pay principle has the close relations with the social target of promoting the equitable distribution. For the divergence whether the ability to pay principle is the academic thought or legal principle, it greatly depends on whether it lays particular stress on the thought or the practical position. The effectiveness of the ability to pay principle should be involved in each field such as direct tax and indirect tax and each link such as the formulation, interpretation and implementation of the tax law. Chinese tax law should get rid of the orientation simply conducted by the economic tools and carry out the ability to pay principle. To be specific, firstly, the ability to pay principle should be written into the constitution. Secondly, on the basis of balancing the macro tax burden, the tax structure should be optimized. Thirdly, it should better reflect the ability of bearing taxation in the detailed tax design. The ability to pay principle endows the tax law with the humanistic spiritual temperament, making it become the real distributive justice law and the protector of the taxpayer. |
