论国家征税的时间逻辑——基于年终奖税负异动的法理分析  

On the Temporal Logic of State Taxation:A Legal Analysis Based on the Fluctuations of Year-End Bonus Taxation

作　　者：刘志鑫 Liu Zhixin(Institute of Law,Chinese Academy of Social Sciences,Beijing 100720)

机构地区：[1]中国社会科学院法学研究所,北京100720

出　　处：《浙江社会科学》2024年第12期50-61,156,157,共14页Zhejiang Social Sciences

基　　金：中国社会科学院学科建设“登峰战略”资助计划(DF2023YS33,DF2023ZD07)的研究成果。

摘　　要：年终奖是工资薪金所得的重要组成部分,但相关税负长期发生规律性异常波动,波及范围广,涉及金额多。异常波动源于财税部门在“月工资税”的前提下对年终奖进行了“从年到月”的时间周期换算。这种时间周期换算混合了四种方案,产生了“税中有税”的结构性矛盾,既引发纵向与横向两个维度的税负不平等,也违反税收法定原则。由此可见,以何种时间周期计算所得税,乃是中国在市场经济大背景下长期面临却尚未解决的税制挑战。计税周期既是确定公民纳税能力的时间范围,也是限制国家征税的时间界限。国家征税必须形成与市场经济相匹配的时间逻辑,在所得税中确立年度计税的周期原则,方能符合税收正义原则和量能纳税原则。In the Income Tax Law,income must be taxed equally.However,the biggest obstacle is the abnormal fluctuations in the taxation of year-end bonuses.This anomalous fluctuation stems from two contradictions.Wages are taxed on a monthly basis,while year-end bonuses need to be converted from an annual to a monthly time cycle.The current system is a mix of four options,resulting in un‐equal tax burdens in both vertical and horizontal dimensions,which violates the principle of tax legality.Therefore,the question of what period to use for calculating income tax is a long-standing challenge.The tax calculation period is not only the time frame for determining an individual’s ability to pay tax‐es,but also the boundary that limits the state’s power to tax.The state must establish a time framework for taxation that aligns with the market economy and adopt the principle of annual tax calculation in in‐come tax,in order to comply with the principles of equality and the ability-to-pay tax principle.

关 键 词：全年一次性奖金 按月计税 按年计税 量能纳税原则 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]