论税收不公的差别化趋向及应对路径——以印花税的历史与现实为中心  

The Differentiation Trend of Tax Injustice and Its Countermeasures ——Taking the History and Reality of Stamp Duty as an Example

作　　者：李向东[1] 

机构地区：[1]南阳师范学院思想政治理论教学部,河南南阳473061

出　　处：《南阳师范学院学报》2014年第5期18-22,共5页Journal of Nanyang Normal University

基　　金：2012年度教育部人文社科研究规划基金项目(12YJA770025)

摘　　要：税收公平原则是税收最高原则之一,但税收不公作为一个历史现象一直存在,并且呈现出区域差别、群体差别、征管差别和税种差别的趋向。消除税收不公的应对路径不仅在于税收的"法制化",更需要"法治化":即税收入宪、税收法定、执法公正,其中执法公正最为重要。Tax fairness is at the pinnacle among taxation principles. However,tax injustice,as a historical malady,has always been existent,and has exhibited new differentiation trends among different regions and groups and in terms of tax collection and tax categories. Eliminating tax injustice depends not only on tax legislation but also on taxation based on the rule of law. Specifically,we should seek to constitutionalize tax revenue,enforce statutory taxation,and dispense equal tax justice to all,of which the dispensation of equal justice is at the core.

关 键 词：税收不公 差别化 对策 印花税 

分 类 号：D920.0[政治法律—法学] D922.22