【作者】 杨盛军；

【导师】 曹刚；

【作者基本信息】 中南大学 ， 伦理学， 2010， 博士

【副题名】兼论中国遗产税开征的道德理由

【摘要】 现代国家在一定意义上是税收国家,税收既保证了国家机器本身的运行,又为社会公共服务提供了必要的资金,这两点使税收成为现代国家存在与发展的基础,但即使如此,国家本身并不是税收存在的理由,相反,国家的正当性需要税收的证成,如果一个国家的税收不正义,那么这个国家就不可能具备政治与道德上的正当性,同样,现代国家要获得政治与道德上的正当性,就必须建立正义的税收制度。在本质上,税收是个人权利、公共利益与国家权力之间的博弈,而正义的税收应当是对三者关系的合理安排。我们认为税收正义必须如此安排：以个人权利为前提、以公共利益为目的,在保护并尊重个人权利的前提下,通过国家权力的合理行使实现公共利益。在税收关系中,税收是个人让渡部分权利的行为,这种让渡只有在以公共利益为目的时才是正义的,因此个人权利在税收关系中具有先在性价值,但个人同样有道德上的义务促进社会的整体正义,正义的税收既要保证每个人的平等与自由,又要促进社会的整体福利与矫正社会财富的不公平分布,通过税收制度的设置调整个人纳税的额度,再通过税收的再分配功能实现社会正义。正义的税收要求个人权利与社会正义的协调平衡,不同的税种具备的价值取向与正义效果并不相同,个人所得税主要指向个人权利与义务的均衡,它是个人权利与公共利益之间的直接博弈,个人所得税主要体现出权利正义；社会保障税主要指向社会财富的再分配,它突出了税收在公民生存与社会福利之间的价值选择,社会保障税主要体现出社会正义；环境税则主要指现人在环境中的应然角色,它要求人类应当直面人与环境共存共生的自然事实,环境税在一定程度上是对环境正义的诉求。而社会财富的垄断与贫富差距的扩大则需要更有效率的遗产税来进行抑制。遗产税蕴含着这样的正义理念：后代人对前代人财富的先天拥有并不具备道德上的应当性,那么在继承遗产的过程中缴税就是合理的,同时遗产税本身具有调整财富公平分配的正义价值,能抑制贫富差距的扩大,在这个维度上,遗产税具有关涉代内正义与代际正义的双维度价值,这正是中国开征遗产税的道德理由。自改革开放后,中国社会的贫富差距日益扩大,社会阶层分化日益明显,需要开征遗产税来矫正财富的不公平分布,并且遗产税的开征是完善整个税收正义体系的必然要求。更多还原

【Abstract】 The modern country was tax country in a certain sense, tax not only guarantee the operation of the state machine but also for the necessary funds of the social and public services, which make tax become the foundation of modern country existence and development, but even so, national itself was not the reason of tax existence, on the contrary, the national legitimacy needed the tax to justify, if a national tax is unjust, the country would have none legitimacy in political and moral, similarly, the modern country want to gain the legitimacy, it is necessary to establish the justice system of tax.The public interest and state power, just tax is to arrange three aspects. We think that the tax justice would be arrange in this way:Take the individual right as the premise, take the public interest as the goal, the state power realizes the public interest under in that protects and respects the individual right, In tax relations,the tax is a behavior that individual transfer itself partial rights, the transfer is just when take public interest as goal, therefore the individual right has first value in tax relations, but individual has a moral obligation to promote whole justice of the society, the just tax needs to guarantee each person’s equality and freedom, and to promote society’s general welfare and rectify unfair distributes on public wealth,adjusting individual tax payment through establishing specified amount, then realizes the social justice by tax redistribution function.Just tax requests the balance between individual right and social justice, different taxes have different value orientation and just effect, the individual income tax mainly points to balance individual rights and obligation, which is the direct gambling between individual right and public intest, so personal income tax mainly manifests the right justice. The social security tax mainly aim to redistribute the wealth of society, it has stressed the value choice of tax between citizen survives and social welfare, which mainly embodies social justice.The environmental tax mainly refers to the person ought to be in environment, it requests humanity to face the natural fact that human being and nature are coexistence and paragenesis, the environmental tax is a demand of environmental justice in a certain extent. But we need a more efficient legacy tax to inhibit the monopoly of the society wealth and enlargement of gap between rich and poor.The inheritance tax contains such just idea:The future generations have no moral legitimacy on possessing the wealth from before generations, then it is reasonable to pay taxes in the process of inherits, in fact,the inheritance tax itself has the value to adjustment wealth fairly, it can suppress the expansion of gap between rich and poor, in this dimension, inheritance tax has double value about generation justice and inter-generational justice, which is the precisely moral reason of China begins the inheritance tax. After the reform and open policy, the Chinese society’s gap is expanding between rich and poor day by day, the social class differentiation is obvious day by day, we need the inheritance tax to rectify the unfair distributeing wealth, and levy inheritance tax is the inevitable request to perfect entire system of tax justice.更多还原