论税法的公平与效率

【作者】 苏芹；

【导师】 张怡；

【作者基本信息】 西南政法大学 ， 经济法学， 2008， 硕士

【摘要】 自英国古典经济学家威廉·配弟提出赋税的“公平”、“简便”、“节省”三项原则以来,有关税法基本原则的理论逐步形成并日益完善。公平与效率,作为税法的两项重要原则和价值目标也倍受学者关注。然而,目前我国税法学界对税法公平与效率以及二者的关系研究还存有一定局限,如对税法公平的探讨集中于纳税人之间的税负公平,这在一定程度上割裂了国家与纳税人之间的关系。而对税法效率则通常简单地搬用税收经济学的相关成果,未运用法学方法对其深入研究。由此导致存在于税法公平与效率之间的固有矛盾既不能在理论层面得到有效解决,也因此制约税收法制度的构建与完善。鉴于此,本文尝试以一种全新的视角,结合我国燃油税开征所引发的相关问题,主要运用法学理论、经济学以及历史比较等研究方法对税法的公平与效率做一探讨。本文由四部分组成,围绕实现税法公平与效率的和谐这一中心问题,以开征燃油税的法律问题为背景和依据,详细论述了税法公平与税法效率的内涵与实现途径,并在此基础上寻求二者的和谐共生。文章的第一部分——问题与方法,首先介绍了本文论题与写作框架,针对目前税法学界关于公平与效率研究现状所存在的问题,阐明本文的写作意图和研究视角,并在文章的结构安排中,对本文论证的重难点作出介绍。其次,针对本文的研究视角——燃油税的开征,在论证视角选择原因的基础上,简要分析了燃油税法的概念和特征,从而为下文探讨税法公平与效率提供制度背景。第二部分——燃油税开征视角下的税法公平。首先,对燃油税法公平内涵的分析展现了税法形式公平与实质公平、具体公平与抽象公平的统一,在体现一般税法公平共性的同时,也突出了燃油税法公平的个性,而后者则主要是由于受益原则在燃油税法中的适用所引发的,因此,文章接下来深入探讨了燃油税法公平的性质,即受益原则适用下的税法公平。受益原则的缘起与发展有其深厚的理论基础,包括经济学上的交换说、税收价格论,以及法社会学上的契约说。该原则把征税与用税视为一有机整体,强调通过二者的联系特别是从用税角度去实现税法公平,由此分别确立了用税公平的原则保障,以在征税与用税领域构筑纳税人基本权为内容的权利保障,通过开放体现私权对公权制衡的纳税人诉讼来实现纳税人对政府用税有效监督的司法保障。第三部分——燃油税开征视角下的税法效率。国际燃油税开征以来由于政策目标的转变引发了法律的相应变化,凸显出税法在实现经济调控中具有的较强变易性,从而与法律固有的稳定性产生冲突,而税法经济效率的实现则必然要通过有效的制度设计以求得法律稳定性与易变性的平衡。我国燃油税的开征将引发多方利益博弈,这同时也成为制度本身得以有效实施的重大障碍,鉴于此,本文结合燃油税法,通过求得存在于国家与纳税人、纳税人与纳税人以及享有税收权力的中央政府与地方政府之间的利益博弈中的纳什均衡来探寻实现税法制度效率的有效途径。第四部分——燃油税开征视角下税法公平与效率的和谐。燃油税法中受益原则的运用体现出税法公平与效率的和谐,但其自身在实现公平中所固有的缺陷以及由此引发的制度设计也突出了二者的矛盾。鉴于此,文章在对有关公平与效率关系的一般理论做出简要阐述的基础上,通过分析税法的职能和税收的本质,得出税法“公平优先,兼顾效率”的总体关系定位,由此探寻税法公平与效率的和谐共生。首先,税法调控手段因体现国家干预而具备公共物品的属性,由此矫正市场失灵,实现资源优化配置的效率目标,这也是公民向国家缴纳税款的重要目的之一,体现为税是国家提供公共物品之对价这一税法本原公平的要求,其次,税法调控目标在于实现社会分配正义。税法作为强制性分配法在实现财富再分配的过程中存在着不可避免的高成本问题,包括对经济发展的负面影响和巨大的行政管理成本,为此,税法在实现社会公平的大前提下也应当兼顾经济效率。在处理税法公平与税法制度效率的关系问题上,文章以第三部分对实现税法制度效率的论证为基点,通过实现税法公平,包括纳税义务在纳税人之间的分配公平,纳税权利在国家与纳税人之间的分配公平,税收权力在中央政府与地方政府之间的分配公平来达致税法主体间的利益均衡,由此对征税机关的执法、纳税人的守法产生积极影响,实现税法制度效率。在撰写本文的过程中,笔者遵循以下的逻辑思路:即文章第一部分中对税法公平与效率相关问题的提出是下文理论分析的逻辑起点,而有关燃油税法的概念和特征则为下文的理论展开提供制度背景。在此基础上,文章第二、三部分别对燃油税开征视角下的税法公平与效率进行了分析,需要说明的是,这两部分内容并不是完全独立的,其中,第二部分中对受益原则在实现分配公平中的固有缺陷的分析对体现税法制度效率的税收调控的存在提出了必然要求,第三部分以税法主体之间的利益均衡作为实现税法制度效率的有效途径,这为税法公平与制度效率之和谐奠定了理论基础。文章第四部分则通过对税法“公平优先,兼顾效率”的总体定位,以燃油税法的制度设计为依托,从税法公平与税法经济效率、制度效率两方面论证了税法公平与效率的和谐。更多还原

【Abstract】 Since British classic economist William petty proposed three principles "equity","expediency","economy" of scot,the theories concerning basic principles of tax law are formed and perfected gradually.As two important principles and value targets of tax law,equity and efficiency has also been doubly paid attention to by scholars.However,in the tax law circles of our country,the researches into equity and efficiency of lax law and their relationship haven’t been perfect in present.For example,the research on equity of tax law focuses on fair tax burden between one taxpayer and another, which splits the relation between the country and taxpayers to some extent. And the study on the efficiency of tax law is still relatively weak.As a result, the contradiction between equity and efficiency of tax law is so inevitable that the construction and perfection of the legal system of revenue are still limited. Owing to this,the text tried to study equity and efficiency of tax law from the perspective of the collection of fuel tax,using some methods such as theory, economics,history comparison etc.The thesis consisted of four parts.Around the central problem—the harmony between equity and efficiency of tax law,in the context of some legal issues in collection of fuel tax,the thesis expounded the connotation and implementation of equity and efficiency of tax law,and found their harmony.In the first part—question and method,the author introduced the thesis and the writing frame,then aiming at the questions of the theoretical study on equity and efficiency of tax law in our country,clarified the writing intention and research perspective,and introduced the crux of this text in the structural arrangement.Secondly aiming at the research perspective of this text—the collection of fuel tax,based on the reason why the perspective was chosen,the author analyzed the concept and characteristic of fuel law in brief,which provided system background for the following text.Part two—equity of tax law from the perspective of the collection of fuel tax.This part expounded the connotation of the equity of fuel tax law, showing the integration of formal and essential fairness and the integration of concrete and abstract fairness.It embodies not only the commonness of the fairness in tax law but also the individuality of fuel tax law which is caused by the benefit principle applied in fuel tax law,so secondly the text researched the nature of the fairness in fuel tax law where the benefit principle is used. There are profound theory foundations to develop the benefit principle which includes exchange theory,theory of tax price and social contract.The principle considers the collection and use of tax as an integer,emphasizes that equity of tax law should be achieved from the point of the relation between the collection of tax and the use,establishes the principle safeguard—use of tax according by tax law,right safeguard—the taxpayer’s fundamental right in the field of the collection and use of tax,judicial safeguard—taxpayer’s litigation by which taxpayer supervise the government effectively.Part three—efficiency of tax law from the perspective of the collection of fuel tax.In abroad,fuel tax law has been revised so many times because of the translation of the policy target that tax law is provided with changeability which conflicts with the stability of law when tax law acts in the field of economic regulation.So the economic efficiency of tax law will act in society if an effective system which keeps stability and changeability of law in a state of balance is brought into effect.In our country,the collection of fuel tax will bring the game of interests which sets back the implementation of fuel tax law. Considering the problem mentioned above,the text researched an effective approach to achieve institutional efficiency of tax law by studying the balance of interests between the country,taxpayer and governments in fuel tax law.Part four—harmonize equity with efficiency of tax law from the perspective of the collection of fuel tax.The benefit principle applied in fuel tax law shows not only the harmony consisting in equity and efficiency of tax law but also the contradiction which is caused by the limitation of the fairness in the benefit principle.So based on general theories of the relationship between equity and efficiency,the text introduced the function of tax law and essence of tax,came to a conclusion of giving priority to fairness with due consideration to efficiency aiming at the relationship between equity and efficiency of tax law,then found their harmony.At first,the means of regulation of tax law is a public good because its function of remedying the market failure and allocating resource effectively which is the purpose of citizens’paying their taxes to the country and embodies original fairness in tax law which shows tax is the consideration of public good provided by the country.Secondly,considering that tax law achieves its objective of regulation—fairness of allocation at great cost of negative influence to the development of economy and public administration,tax law should consider economic efficiency during achieving social fairness.Aiming at the relationship between equity and institutional efficiency of tax law,based on the third part of the text where the institutional efficiency of tax law was studied,this part introduced that the institutional efficiency is achieved when the balance of interests between the country,taxpayer and governments which is the demands of fairness in tax law has an active effect on the execution and obedience of tax law.During the process of writing this text,the author followed such a logic train of thought:namely advancement of the problem of equity and efficiency of tax law in part one provided logic jumping-off point for the following theoretical analysis,and the introduction of the concept and character of fuel tax law acted as the background of system in the following research.On the premise of this,the second part and the third part of the text analyzed equity and efficiency of tax law from the perspective of collection of fuel tax respectively.What to need to be explained is that above contents aren’t self-existent because the limitation of the fairness in the benefit principle needs to be remedied by tax regulation embodying institutional efficiency of tax law and the third part argued that the balance of interests between one subject of tax law and another provides an effective approach to achieve the institutional efficiency of tax law which harmonize the fairness with institutional efficiency of tax law.The fourth part argued the harmony between equity and efficiency by giving priority to fairness with due consideration to efficiency according to fuel tax law.更多还原