共同富裕视域下税法收入分配功能的结构解析  

Structural Analysis of Income Distribution Function of Tax Law From the Perspective of Common Prosperity

作　　者：何锦前[1,2] HE Jin-qian

机构地区：[1]首都经济贸易大学法学院 [2]首都经济贸易大学财税法研究中心

出　　处：《北京社会科学》2023年第11期82-93,共12页Social Sciences of Beijing

基　　金：国家法治与法学理论研究项目(19SFB2053)——国有财产保护公益诉讼等内等外界分研究。

摘　　要：税法收入分配功能是契合共同富裕目标的现代性功能,而开展理论解析以深入认识该功能乃必要前提。从最核心的内部结构看,该功能可解析为强制性和诱致性分配功能两种,二者存在着主辅之别,但不可偏废,且二者具有积极能动的相互作用。与此同时,税法的其他功能、税法以外的其他部门法乃至经济社会等宏观因素均不同程度地影响着税法收入分配功能,故须在制度建设中加以协调平衡。通过内外透视厘清税法收入分配功能,有助于推进税收良法善治,实现共同富裕目标。Common prosperity is an important feature of Chinese modernization.The income distribution function of tax law is a modern function,which matches the needs of common prosperity.And to carry out theoretical analysis to deeply understand this function is a necessary premise.The internal structure of the income distribution function of tax law can be divided into mandatory distribution function and induced distribution function.They are two main and auxiliary functions,but the two can not be neglected,and the two have positive and dynamic interaction.At the same time,the macro factors including other functions of the tax law and law of other factors apart from tax law and even economic society all affect the income distribution function of the tax law to different degrees.So it needs to be coordinated and balanced in the system construction.Clarifying the function of income distribution of tax laws through internal and external perspectation is helpful to promote good tax law and good governance and to achieve common prosperity.

关 键 词：共同富裕 收入分配 强制性分配功能 诱致性分配功能 

分 类 号：D922.22[政治法律—经济法学]