河北法学
河北法學
하북법학
Hebei Law Science
2011年
5期
139~143
,共null页
衡平税法 公平 效率 调整
衡平稅法 公平 效率 調整
형평세법 공평 효솔 조정
tax equity; fairness; efficiency; adjustment
衡平税法的逻辑起点在于公平与效率的和谐统一。追求税法上的衡平,必须将公平、效率理念镶嵌于经济生活各个方面。衡平税法的纵向经济维度调整在于社会生产各阶段或不同等级层次之间税负的承担及分配。与之相对应,横向经济维度的调整则在于各个平行主体间税负的重新担待。纵横向经济维度的调整的最终目的是使经济运行在税赋公平的环境中达到效率的目标,从而使社会财富的分配走向良性。
衡平稅法的邏輯起點在于公平與效率的和諧統一。追求稅法上的衡平,必鬚將公平、效率理唸鑲嵌于經濟生活各箇方麵。衡平稅法的縱嚮經濟維度調整在于社會生產各階段或不同等級層次之間稅負的承擔及分配。與之相對應,橫嚮經濟維度的調整則在于各箇平行主體間稅負的重新擔待。縱橫嚮經濟維度的調整的最終目的是使經濟運行在稅賦公平的環境中達到效率的目標,從而使社會財富的分配走嚮良性。
형평세법적라집기점재우공평여효솔적화해통일。추구세법상적형평,필수장공평、효솔이념양감우경제생활각개방면。형평세법적종향경제유도조정재우사회생산각계단혹불동등급층차지간세부적승담급분배。여지상대응,횡향경제유도적조정칙재우각개평행주체간세부적중신담대。종횡향경제유도적조정적최종목적시사경제운행재세부공평적배경중체도효솔적목표,종이사사회재부적분배주향량성。
Tax equity is the logical starting point for the harmony of equity and efficiency.To pursue the balance of tax law,the fairness,efficiency concepts should be embedded in all aspects of economic life.Economic dimensions of the vertical equity tax adjustment is to the community at all stages of production of different levels of commitment and level of tax.By contrast,horizontal adjustment of the economic dimension is to redistribute tax burden between all parallel taxpayers.The ultimate goal is to make the economy run achieve the efficiency object in the fair environment,so that the distribution of social wealth benign.
