课税要素阶层化的构想与证成  

Conception and Justification of Taxation Elements Classes

作　　者：王昊宇 WANG Hao-yu(Law School,South-Central University for Nationalities,Wuhan 430074,China)

机构地区：[1]中南民族大学法学院,湖北武汉430074

出　　处：《税务与经济》2021年第5期26-33,共8页Taxation and Economy

基　　金：国家社会科学基金后期资助项目(项目编号:17FFX006)。

摘　　要：课税要素聚焦税收规范逻辑和课税环节实效的双重领域,传统税收构成理论罗列课税要素的同时并未触及税收行为的本质,导致课税要素呈现出税制结构弱化、层次缺失、普适存疑,以及要素适用概念混淆、解释歧义的窘境。以法定主义与实质课税作二维考量,以应税行为作为核心要素展开税收构成的入税阶层,以税收优惠作为核心要素对应税收构成的出税阶层的阶层理论,具有位阶式、递进式、闭环式的严密逻辑,既可完善课税要素运用过程中应税性与非税性的互补论证,又可呈现课税过程由规范判断导向价值判断的税收结果分析范式;不仅可以照应经济层面税收的可行性与充分性,而且可以兼顾法律层面税法的规范性与价值性。The basic functions of taxation elements focus on the dual areas of tax regulation logic and the effectiveness of taxation.The traditional tax constitutive theory lists taxation elements without touching the essence of taxation behavior,the taxation elements system shows a weakening of the tax structure,lack of stratification and doubt about universal applicability,as well as the confusion of tax elements usage and interpretation ambiguity.Taking legalism and substantive taxation as a two-dimensional consideration,the taxable behavior is used as the core element to develop the class of tax founding and the tax incentive is used as the core element to correspond to the class of tax exception.The tax constitutive theory is based on stratification,progress,closed-loop logic which can not only improve the complementary argumentation of taxability and non-taxability in the application of taxation elements,but also can present the tax result analysis model in which the tax process is guided by standard judgment and value judgment;It can not only take into account the feasibility and adequacy of tax income at the economic respect,but also take into account the standardization and value of tax law at the legal respect.Based on the tax constitutive model of both tax founding and tax exception.

关 键 词：课税要素 阶层论 应税行为 税收优惠 

分 类 号：F810.42[经济管理—财政学]