税法上量益课税原则的证成与适用  

The Justification and Application of the Principle of Taxation Based on Quantity and Benefit in Tax Law

作　　者：苏日沙 SU Ri-sha(School of Law,Zhongnan University of Economics and Law,W uhan 430073,China;Office of Discipline Inspection Comission,Guangxi University of Science and Technology,Liuzhou 545006,China)

机构地区：[1]中南财经政法大学法学院,湖北武汉430073 [2]广西科技大学纪委办公室,广西柳州545006

出　　处：《税务与经济》2020年第6期73-79,共7页Taxation and Economy

摘　　要：量益课税原则要求纳税人的纳税义务应按受益程度加以衡量,税款应通过专款专用的方式用于填补国家提供给付的费用。实践中,我国《环境保护税法》"归责—应益"的税制机理导致量能课税原则在环保税场域失灵,而与量益课税原则高度契合。秉持量益课税原则,有望构建环保税专款专用路径,达成环境防治之目的。此外,消费税负外部性税基"纳税人产生负外部性成本—缴纳税款—地方政府提供治理负外部性的给付"的内在逻辑使得财政收入与支出得以联结,内含量益课税理念。得益于量益课税原则,可期完善消费税税制结构和收入划分机制。The principle of taxation based on quantity and profit requires that the taxpayer’s tax liability should be measured according to the degree of benefit,and the tax should be used to cover the expenses provided by the state through the means of a special fund used exclusively for its designated purpose.In practice,the taxation mechanism of"liability-benefit"in"Environmental Protection Tax Law"has led to the failure of the principle of ability-to-pay in the field of environmental protection taxation.However,it is highly consistent with the principle of taxation based on quantity and benefit.If we adhere to the principle of taxation by quantity and benefit,it is expected to build a path of the fund used exclusively for its designated purpose for environmental protection tax in order to achieve the purpose of environmental prevention.In addition,the negative externality tax base of consumption tax is:taxpayers generate negative external costs;taxpayers pay taxes;local governments provide benefits for the governance of negative externalities.The internal logic of the negative externality tax base of consumption tax is conducive to the linkage of fiscal revenue and expenditures and covers the principle of taxation by quantity and benefit.The structure of the consumption tax system and the income division mechanism can be improved because of the principle of taxation based on quantity and profit.

关 键 词：量益课税原则 量能课税原则 税收公平 受益税 专款专用 

分 类 号：F810.42[经济管理—财政学]