结构功能主义视域下涉碳行为法律可税性的证成与构造  

Demonstration and Construction of the Legal Taxability of Carbon-related Behaviors Based on the Structural Functionalism Perspective

作　　者：李冰强[1,2] 张小康 Li Bingqiang;Zhang Xiaokang

机构地区：[1]山西大学法学院 [2]中国法学会环境资源法学研究会

出　　处：《行政与法》2024年第12期1-15,共15页Administration and Law

基　　金：国家社科基金重大项目“生态文明视野下自然资源资产产权法律制度研究”,项目编号:21ZDA091;山西省哲学社会科学规划课题“碳达峰碳中和的法律保障研究”,项目编号:2021YJ027。

摘　　要：碳税作为规制涉碳行为的重要政策工具,其开征需经可税性检验。传统可税性理论未能充分回应涉碳行为课税面临的独特理论难题。立足涉碳行为的特点,在梳理可税性理论演进脉络的基础上,需以法律可税性为统领,将经济可税性和征管可税性纳入其中予以考量,进而构建内在统一、逻辑自洽的涉碳行为可税性标准体系。运用此标准对涉碳行为进行多维度证成,表明其在课税可能性、课税正当性和征管可行性方面均具备了作为税收客体的基本条件。然而单纯依靠可税性验证难以实现理论到实践的转化,有必要运用结构功能主义理论视角对涉碳行为可税性规范进行构造设计。透过碳税法的结构设计可以看到其特有功能诉求,而功能导向又内在规定了其结构安排,两者相互依存,共同塑造碳税法的独特品格。碳税在现阶段应定位为以减排调控为主、兼顾财政收入的功能型税种,在明晰碳税功能定位的基础上,应从涉碳行为链条入手,对碳税的整体构造、环节构造、要素构造以及内外部衔接构造进行系统性设计,从而实现税制结构与预期功能的动态匹配、碳税法理与碳减排事理的平衡统一。As an important policy tool for regulating carbon-related behaviors,the implementation of carbon tax needs to undergo taxability verification.Traditional taxability theories have failed to fully address the unique theoretical challenges faced by carbon-related behavior taxation.Based on the characteristics of carbon-related behaviors and the evolution of taxability theories,it is necessary to take legal taxability as the overarching principle,incorporating economic taxability and administrative taxability into consideration,to build an internally unified and logically consistent taxability standard system for carbon-related behaviors.Applying this standard to multi-dimensional verification of carbon-related behaviors demonstrates that they possess the basic conditions as tax objects in terms of taxability possibility,taxability legitimacy,and administrative feasibility.However,relying solely on taxability verification makes it dificult to translate theory into practice.It is essential to employ the structural functionalism theoretical perspective to construct and design taxability norms for carbon-related behaviors.Specifically,the unique functional demands of carbon tax law can be observed through its structural design,while the function-oriented approach inherently determines its structural arrangement.The two are interdependent,jointly shaping the unique character of carbon tax law.At the current stage,carbon tax should be positioned as a function-oriented tax type that primarily focuses on emission reduction regulation while taking into account fiscal revenue.Based on clarifying the functional positioning of carbon tax,the overall structure,link structure,element structure,and internal and external cohesion structure of carbon tax should be systematically designed from the perspective of the carbon-related behavior chain,thereby achieving a dynamic match between the tax system structure and expected functions,as well as a balanced unity of carbon tax legal principles and carbon emission reduction principles.

关 键 词：结构功能主义 涉碳行为 碳税 可税性理论 法律可税性 

分 类 号：D922.29[政治法律—经济法学]