分配正義視野下的量能課稅——一種稅收理想的破繭新生

On Ability to pay Principle From the Perspective of Distribution Justice

量能課稅是稅法上的一個重要概念，它源於經濟學對稅收公平的“能力說”表述，並因其與分配正義的契合而得到法學界的引介。關於量能課稅是學術思想抑或是法律原則的分歧，很大程度上導因於偏重理想還是現實的立場差異，問題的關鍵在於確認量能課稅的效力貫穿稅法的全過程。我國稅法應擺脫單純經濟工具定位，將量能課稅寫入憲法，在平衡宏觀稅負的基礎上優化稅制結構，並在具體稅種設計中更好地體現稅收負擔能力。落實量能課稅，能夠賦予稅法以人本化的精神氣質，使之真正成為分配正義之法和納稅人的“守護神”。

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.