对税收四个基本理论问题的认识  

An Understanding of the Four Fundamental Theoretical Issues Concerning Taxation

作　　者：朱为群[1] 

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《税务研究》2016年第1期15-20,共6页

摘　　要：税收在本质上不同于公共收费和公债,是因为它服务于当代公众的普遍利益和政府的特定调控目的,而不是服务于局部的或代际的公共利益。税收的正当性体现为征税目的和征税程序两个方面。良好的税收原则应根据不同征税目的的税制类型来确定其适用范围:普通目的税和基本保障目的税应该按照"量能负担"原则分配税负,特定目的税则主要依据"量益或量害负担"原则分配税负。为了实现整体税制功能的合理配置,应该将不同征税目的的税收严格加以区分,使其收入与支出紧密对应,并赋予每一个税种独特的功能。Unlike public charges and public debts in essence, taxes are aimed to serve the general public interests of the contemporary public and the specific regulation purposes of the government instead of the local or intergenerational public interests. The justice of taxation shall be illustrated with its purposes and decision-making procedures. Under a good tax rule, the applicable tax scope for each tax category should be determined pursuant to its due purpose. Regarding the basis of tax burden distribution, general taxes and basic security taxes should be in line with the ＂Ability to Pay＂ rule, and the specific- purpose taxes being used as a regulation and control policy instrument should follow＂ Benefit Principle or Harm Principle＂. In order to realize a reasonable allocation of tax functions under the whole tax system framework, taxes with different taxation purposes should be strictly distinguished, have their revenues and expenditures closely linked with and have each of the tax regime assume its exclusive function.

关 键 词：税收本质 征税目的 税收原则 税收功能 

分 类 号：F812.42[经济管理—财政学]