量能课税原则的法哲学解释  

Analysis of Principles of Taxing on Capacity from Jurisprudence

作　　者：伍玉联[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《华侨大学学报（哲学社会科学版）》2007年第1期74-79,共6页Journal of Huaqiao University(Philosophy & Social Sciences)

摘　　要：从量能课税的含义出发,引出形式平等和实质平等的话题,然后对平等概念进行了法哲学史上的梳理。从古往先贤的理论里认识到形式平等和实质平等的深层含义,得出量能课税原则本质上是也只可能是一种形式平等或者机会平等,但是是一种含有实质平等追求的形式平等,区别于纯粹的形式平等,也区别于实质平等。这样,就对流行的量能课税原则是对实质平等的追求的观点进行了修正。Starting with the analysis of the principles of taxing on capacity, the author presents the topics of formal equality and virtual equality and has the concept of equality analyzed jurisprudentially. On the basis of the preceding theories of the formal and virtual equality, the author concludes that the principle of taxing on capacity is and is only a formal equality or equality of opportunity, but with a pursuit of virtual equality and different from pure formal equality and virtual equality, and gives a correction to the papular viewpoints that the principle of taxing on capacity is a pursuit of virtual equality.

关 键 词：量能课税 形式平等 实质平等 

分 类 号：D922.22[政治法律—经济法学] D90[政治法律—法学]