【作者】 翟路；

【导师】 黄文艺；

【作者基本信息】 吉林大学 ， 法学理论， 2008， 硕士

【摘要】 本文首先以回溯性的视角诉诸社会契约理论,借以阐明自由主义时期公民纳税义务的正当性基础。而后,通过对福利国家制度兴起的背景描述和原因分析,进而以前瞻性的视角、从目的的进路论证福利国家制度下纳税义务正当性基础的转变,关注社会平等价值基础之上的纳税义务在福利国家社会结构中的配置。无论是消极权利还是积极权利的享有都需要成本,面对伴随权利清单增长而增重的纳税义务,本文论证基于社会经济效用和整体福利最大化的考量,以及法律量的区别和社会分层整合的实现,应当赋予富裕阶层更重的纳税义务以向中低收入阶层供给福利。最后,本文分析了中国社会转型时期的福利供给和纳税义务,针对中低收入阶层高税收、低福利的现状,提出中国福利国家制度构建中完善纳税义务配置的启示。更多还原

【Abstract】 Surrounding the integration point of“Tax System”and“Welfare State System”, the main theme of the paper is“Citizen’s Tax Obligation in the Welfare State System”. The author synthetically uses legal research methods to analyze the binary propositions of“Tax Obligation”and“Welfare State System”, which are implied in the saying of“robbing the rich to relieve the poor”. Starting from the“Social Contract Theory”, the thesis distinguishes the modern transformation of the justification for tax obligation in the welfare state system. Based on the emphasis of value of social equality, the author tries to demonstrate how to assign citizen’s tax obligation in the welfare state system. Moreover, for the conditions of citizen’s welfare supply and tax obligation in our country, we draw enlightenment of allocation of citizen’s tax obligation of welfare state system construction in our country.In introduction part, the author first gives definitions and semantic analyses to the very core concept“welfare”and“taxation”, etc. Then presents the logical starting point for the theme, which is the modern transformation of the justification for tax obligation in the welfare state system. Followed the clue of history evolution from liberalism to state interventionism, it puts forward some issues worth considering and pressing for solution, centered on allocation of citizen’s tax obligation of welfare state system and conditions of ours.Chapter one demonstrates the modern transformation of the justification for tax obligation in the welfare state system. First, in a retrospective view, it recourses to“Social Contract Theory”to illuminate the justification for citizen’s tax obligation in liberalism period. Transferring one’s right to the collective body constitutes the basis for political legitimacy. And transferring individual’s property right serves as basis for the state activities, which is the core legal relationship of taxation. Tax obligation is the cost of public goods that people purpose to obtain from government on a voluntary basis.Then, by background description, cause analysis and forward looking perspective, there argues that the transformation of the justification for tax obligation in the welfare state. Putting emphasis on pursuit of social equality value, it rectifies the imparity burden, which is caused by free competition by the means of imposing taxation, to restores social formal equality and substantive equality. One requirement of being equal is treating other rights and obligations apart from the basic rights and obligations differently on some reasonable extent.“Dealing differently with people in diversity settings”means vertical equity in tax field.In chapter two, the author demonstrates the allocation of citizen’s tax obligation of in the welfare state system. Initially it identifies premises of assigning tax obligations. The second generation of human rights expands the liberal rights system which is economic, social and cultural rights typically. And it enlarges the requirement of intervention in citizen’s life and social welfare. No right can rest on one person without a corresponding duty resting on some other person or persons, and we cannot conceive a obligation without a corresponding right. Owing to the quantitative equivalence relations between right and obligation, it means the corresponding obligation grows accordingly while the rights list in the 20’s century being longer. According to more practical ways than positivism, the exercise of any rights cannot be separated from the government’s positive action and public input. The social responsibility that the government takes must finally rely on the raise of public funds, and the taxpayer is the man who assumes responsibility for supply of welfare ultimately.Secondly, the author demonstrates the allocation basis of obligation of citizen’s tax in the welfare state. Using economic and social research methods, it is synthetically proved in three aspects: overall effectiveness of society, distinguishes of quantities of law, social stratification and integration, that is, we should impose more heavily obligation on affluent class in order to supply benefits to middle-low income class(.1)Based on legal economics analysis of social overall utility: Giving￡1 to a rich person produces less utility (“welfare”or“happiness”may substitute as rough equivalents) than giving￡1 to a poor person. The money means more to the poor man, having greater relative utility than it does to the rich man, who doesn’t really need it in the same way. Thus, transferring wealth from the rich to the poor may promote overall social welfare. Social welfare is the sum of individual’s welfare, therefore the law and legal system should be aimed at achieving the overall welfare, realizing the benefits of vast majority. Imposing heavier tax obligation on rich class, redistributing the wealth appropriately from the affluent class to the middle-low income class, is in accordance with the maximal purposes and requirements of social overall welfare. (2) Based on legal sociology analysis of quantities of law: Social stratification exists in any society. And the basis for hierarchical society is social resource, which is the possession of social wealth for the members of society. The relationship between the quantities of law and stratification or hierarchy is very clear. The changes of the law are proportional to the varied stratification and hierarchy. The rich class should bear a heavier duty-bound tax obligation accounting for their possessing more resources and having more laws than the middle-low income class. (3) Based on social stratification and integration: Poverty is the creation and recreation consequences of structural strength, which should be attributed to the system and not just the individual. Therefore, it is inevitable to appear the economic gap and social stratification .In order to protect the reality of social relations, public order and vested interests, to prevent social divisions and conflicts, it pulls the excluded individuals into the community to get necessary and worthy cooperation from middle-low income class.The third part demonstrates the current situation and future improvement of citizen’s tax obligation in construction of welfare state system. First,it analyses the present condition of welfare supply and tax obligation. As a set of legal system in a sovereign country, welfare state system cannot afford everyone fairly without national boundaries. Western welfare states transfer the financial pressure to China through industrial chains, passing their welfare cost-sharing to Chinese workers, exacerbating the welfare problems of common laborers. There is no sound industrial injury insurance, medical insurance, unemployment benefits, etc. The ordinary workers boost the market competitiveness in China’s economic development, but they are long-term neglected in social welfare supply with low wages and low benefits. China’s high taxes level does not have necessarily causality relationship with social welfare. Compared to high taxes, high welfare in western countries, middle-low income class is in sense of relative deprivation in our country, who undertakes the major commitment of tax obligation.Secondly, it proposes the enlightenment of how to arrange the tax obligation configuration in construction of the welfare state system in our country. The disintegration phenomenon of ruled by law in western post-liberalism society is just the starting point of building a socialist country ruled by law. The starting point for constructing the welfare state is to achieve freedom and democracy under the rule of law in China. Compared to western countries, China is neither too free nor even more beneficial. Allocation of citizen’s tax obligation in construction of welfare state system should not only cherish the liberal spirit of social contract, but also follow the principle of equality in intervention of state. Taxation must seek the consent of the people, otherwise the citizens have right of civil disobedience. While taking into account the principle of equality means“equal treatment for equal conditions, different treatment for different circumstance, which is to rectify the damage of free competition. Furthermore,it also requires to complete the tax obligation system in norms and operation levels .In conclusion, the author reclaims her view that the configuration of tax obligation allocation must both follow the spirit of the social contract and pay more attention to the realization of equality value.更多还原