【作者】 李顺求；

【导师】 曹刚；

【作者基本信息】 中南大学 ， 哲学， 2012， 博士

【摘要】 中国自建国以来经历了五次大的税制改革,这些改革除了政治与经济的动因之外,还有着清晰的道德元素,建国之初的税制改革主要受集体主义影响,并伴随效用主义思想,而效用主义思想一直渗透在整个税制改革的进程之中,改革开放之后,随着市场经济体制的建立与完善,税制改革受到了人道主义观念的影响,对人本身的关注成为了税改重要的道德推动元素,这为建立现代税收制度提供了丰富的理论资源。随着改革的不断深入,中国的税收制度也日渐成熟,尽管如此,中国当前的税收制度离理想的现代税制仍有很大距离。在税制理念上,国家仍更多关注税收的经济职能,税收的其它功能,包括福利功能、正义功能没有真正突显出来；在税收立法、税收征稽以及税收救济方面,国家的税收权力极为强势,频频出现国家权力对个人权利与公共利益的挤压；在税收的开征方面,个人与公众的参与权难以获得承认与尊重；在税收的支出方面,税益的分配与税负的分担没有体现公正与公平；在税收的代际递延方面,没有营造正义的社会背景环境；在地区间的税制方面,没的合理协调好发达地区与西部欠发达地区的税负平衡；在个人的税负方面,当前整个社会财富分配不均、贫富差距过大的情况并没有得到有效的矫正,缺乏真正矫正社会公平的税种,如房地产税与遗产税,以致税收的社会正义价值没有发挥出来。在今后的税制改革中,应当努力实现中国税制改革的道德图景。首先要确立税收正义的理念与精神。现代国家的税收只有在充分尊重个人权利并提供公共利益的情况下才是正义的,正义的税收应当有助于社会福利的提高以及社会正义的矫正。其次要实现税收入宪与确立税收法定主义。税收入宪与法定均是对个人权利与公共权利的权威保障,更是对国家税收权力的有效约束,在没有形成社会监督等有效监督机制的情况下,我们必须做到税收立法与征收方面的纯粹性与合法性,以及在税收执行方面的程序性。最后要做到在整个社会营造良好的税收纳税环境,既要调动纳税人的积极性,又要保障纳税人的各项权利,唯有这样,纳税人的税收守法精神才能够确立起来。更多还原

【Abstract】 China has experienced five major tax reforms since its founding. In addition to political and economic motivation, there is a clear moral element in these reforms. In the beginning of the establishment of the nation, the tax reform was mainly affected by the collectivism and accompanied by utilitarianism, which had infiltrated into the process of tax reforms. After the economic reform and opening up and with the establishment and perfection of market economic system, China’s tax reform has been affected by modern democratic political ideas, which provides a rich theoretical resource of the establishment of a modern tax system. Although China’s tax system has been maturing with the thorough economic reform, there is still a long distance between China’s tax system and the ideal modern tax system.In the concept of tax system, government’s attention has been paid to the economic functions of the tax. Other functions, including the welfare function and justice function have not been fully reflected. In the legislation, imposing as well as relief of the tax, the overwhelming state power squeezes on individual rights and public interest frequently. In the tax levy, the right of the individual and public participation is difficult to be recognized and respected. In terms of tax expenditure, the distribution of tax benefits and the sharing of tax burden do not represent justice and equality. In respect of intergenerational succession, contemporary tax system fails to create a just society. In different regional taxations, it does not balance the tax burden between the developed region and the developing western region. In personal tax burden, it is unable to rectify the uneven distribution of social wealth and the gap between the poor and the rich because of the lack of taxes to establish equality, such as real estate tax and inheritance tax, which leads to the incomplete realization of social justice of the tax.In the future tax reform, we should try efforts to achieve the moral landscape of China. Firstly, establish the concept and spirit of the tax justice. The modern state taxes can be just only in the case of full respect for individual rights and providing public interest. The just tax should be beneficial to improve social welfare and realize social justice. Secondly, regulate the tax into the Constitution and establish tax legalism. Tax constitutionalizing and legalizing are not only the authoritative protection of individual and public rights but also an constraint of the state taxing power. We must obtain the purity and legitimacy in tax legislation and imposing as well as correctness in tax enforcement procedures. Finally, to create a favorable tax society, it is necessary not only to mobilize the enthusiasm of the taxpayers’but to protect the rights of them, which is the only way to establish the taxpayer’s law-abiding spirit.更多还原