非税之税:NBA奢侈税的逻辑廓清及法律移植路径  

Non-tax: The Logical Clearance and Legal Migration Path of the NBA's Luxury Tax

作　　者：李帄 LI Shuai(East China Normal University,Shanghai 200241,China)

机构地区：[1]华东师范大学法学院,上海200241

出　　处：《中国体育科技》2018年第4期21-26,44,共7页China Sport Science and Technology

基　　金：中国法学会自选课题(CLS(2017)D102)。

摘　　要：NBA奢侈税是一种行之有效的维护体育运动竞争性的手段,但国内对它的理解存在一定偏差,认为是一种特殊的税。实际上,NBA奢侈税从本质而言并非一个税收种类,而是一种由劳资双方签订的合同所创制的契约惩罚措施,因此奢侈税本身是没有国家强制力保证实施的。奢侈税之所以具有效力,是由于在NBA的契约主义下,为了维护大多数人的利益,劳资双方自愿创设奢侈税来维护联盟比赛的竞争性,因此该约定对于劳资双方都有约束力。我国应当以扬弃的态度借鉴奢侈税制度,以经济诱导为主要方式管控CBA球员薪金,将行政管理式的工资管控改革为民主协商式的行政合同,增加球员、教练员的集体议价权,并以刚性的执行力度保障工资薪金管理协议的具体落实。The NBA luxury tax is an effective means to maintain the competitiveness o f sports,but in China,there is a certain deviation in understanding it,which is regarded as a special tax.In fact,the N BA luxury tax is not a category o f taxes,but a punish m ethod initiated by the contract which is signed by both sides o f labor and capital,so the luxury tax itself is not implemented by national force.The luxury tax is an effective because that,under the contract doctrine in the NBA,to safeguard the interests o f most people and to maintain competitive league,the agreement is binding on both sides o f labor and capital.China should draw lessons from the luxury tax system,w hich urges us to control the CBA players*salaries by the economy method as the m ain way,reform the administrative type o f wage controls to the consultative democracy o f administrative contract,increase the collective bargaining pow er o f players and coaches,and with rigid enforcement o f security in the concrete implementation o f wages and salaries management protocol.

关 键 词：奢侈税 税收法定 反垄断 行政合同 

分 类 号：G80-05[文化科学—运动人体科学]