税收优惠的规范审查与实施评估——以比例原则为分析工具  

Norms Review and Practice Assessment of Tax Incentives:Principle of Proportionality as a Tool of Analysis

作　　者：叶金育 顾德瑞[1] 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《现代法学》2013年第6期171-183,共13页Modern Law Science

基　　金：中央高校基本科研业务费专项资金资助项目"税法与私法‘接轨’的规范配置研究--以税法的转介条款为中心"(2013106010203)

摘　　要：税收优惠本质上是一种租税特权,违背量能课税与平等课税的根本理念,其合法性与正当性在于它所承载的特定价值追求。运用税收优惠实现其价值追求时,不可避免地与税法的其他价值相冲突,甚至以牺牲一些税法价值追求为代价,造成不同主体之间的利益失衡。作为利益权衡工具的比例原则,天然地与税收优惠相关联,可为税收优惠的"所得"与"所失"提供一种审查方法,防止税收优惠对税法根本理念的背离,不至于动摇税法的确定性、安定性,从而危及税收法定主义在税法中的地位。现行税收优惠无论是其规范设计还是规范实践均难以通过比例原则的审查,突出地表现为优惠目的立法缺位、优惠总量失控与支出随意以及利益衡量机制的缺失。要想实现税收优惠与比例原则的对接,必须以比例原则为指引,从观念上和制度上对税收优惠予以规制。在适当性方面,注重税收优惠目的整体化构建。在必要性方面,关注税式支出的常态化管理。在均衡性方面,重视利益均衡的法律机制建立。Tax incentives in essence are a kind of tax privilege, which is against the fundamental concepts of taxation on capability and taxation equality, and its legal justification is that it conveys specific value pursuit. When using tax incentives to achieve its value pursuit, it inevitably conflicts with other values of tax law, even sacrifice some value pursuits, which causes interest imbalance between different subjects. As a tool of interest balance, principle of proportionality is associated with tax incentives naturally, which can provide a method of examination for tax incentives between ＂gains＂ and ＂losses＂, and it can prevent tax incentives from deviating fundamental concepts, shaking the certainty, stability of the tax law and threatening the status of tax legal pre- scription. Current tax incentives, whether in the design of norms or in practice, are difficult to get through principle of proportionality review, which is prominently characterized by legislative vacancy of incentive pur- pose, losing control of incentive total, spending at random and the lack of mechanism to measure interest. To play a good role of tax incentives, principle of proportionality is a necessity, and it must regard the proportion principle as the guidance to regulate tax incentives in perception and system. In terms of appropriateness, we should lay emphasis on building purposes of tax incentives in integration. In terms of necessity, we should pay attention to normalized management of tax incentives. The establishment of legal mechanism of interests balance shall be emphasized for the purpose of balance.

关 键 词：税收优惠 比例原则 适当性原则 必要性原则 均衡性原则 

分 类 号：DF432[政治法律—经济法学]