“共同富裕促进法”立法研究  

A Study on the Legislation of“Common Prosperity Promotion Act”

作　　者：姚子健 YAO Zijian

机构地区：[1]北京大学法学院

出　　处：《中国矿业大学学报（社会科学版）》2023年第1期39-54,共16页Journal of China University of Mining & Technology(Social Sciences)

基　　金：国家社会科学基金重大专项“税收立法的核心价值及其体系化研究”(项目编号:19VHJ008);国家社会科学基金一般项目“新发展阶段促进共同富裕的税法保障研究”(项目编号:22BFX090)。

摘　　要：由于现有法律存在供给不足、目标缺失、协调性差的缺陷,“共同富裕促进法”的制定具有必要性。基于立法积累、立法时机、立法参与以及立法意愿方面的分析,“共同富裕促进法”的制定具有可行性。基于共同富裕目标具有的收益分配权均衡性特征及现有生产要素分布不均的差异性特征,应凭依经济法治理论指导“共同富裕促进法”的制定。“共同富裕促进法”作为促进型经济法,本质上更接近于法典化的经济法总则,在立法体例的选择上应采用“目标-手段”的整合式立法模式,而非单个问题解决型的综合式立法模式。财政法律制度、税收法律制度、社会保障法律制度、工资与收入法律制度、金融法律制度是主要的促进手段。作为核心手段,促进共同富裕的税收法律制度应依税法规范的二元区分法进行立法并完善,从而切实发挥“共同富裕促进法”的统筹、引领与整合作用。The enactment of the"Common Prosperity Promotion Act"is necessary because of the defects of the existing law in insufficient supply,lack of objectives and poor coordination.Based on the analysis of legislation accumulation,legislation opportunity,legislation participation and legislation will,the formulation of"Common Prosperity Promotion Act"is feasible.Based on the equalization requirement of income distribution rights in the goal of common prosperity and the unequal distribution of existing production factors,the"Common Prosperity Promotion Act"should be guided by the theory of economic rule of law.The"Common Prosperity Promotion Act",as a promotion-oriented economic law,is closer to the codified general principles of economic law in nature,and should adopt an integrated mode of"objective-means"rather than a comprehensive mode for solving a specific problem.Fiscal law system,tax law system,social security law system,wage and income law system and financial law system are the main promoting means.The tax law system,as the core means for promoting common prosperity,should be legislated and improved according to the binary law system as specified by tax law so as to give full play to the coordinating,guiding and integrating roles of the"Common Prosperity Promotion Law".

关 键 词：共同富裕 促进型经济法 收益分配权 税收法律制度 

分 类 号：D922.2[政治法律—经济法学]