课税禁区法律问题研究

发布时间：2018-04-21 15:04

本文选题：课税禁区 + 纳税人基本权利　；参考：《西南政法大学》2014年博士论文

【摘要】：在人类文明发展史上，税收一直兼具天使与魔鬼的双重身份。一方面，它是国家存续与运转不可或缺的“喂养原料”，是国家治理能力提升的“有力后盾”，是社会经济发展的“扶持之手”；另一方面，税收兼具魔鬼属性，历史上存在的沉重税负、劣质税制以及恣意的课税，不仅严重损害了公民基本权利，还带来了社会动荡、民不聊生、法治颓败、国家覆亡等不良后果。税收的“双刃剑”作用表明，税的征收与使用应遵循其自身规律，国家不得随时“予取予与”，否则将违背税收本质，使其从“利国利民”的方式转为“祸国殃民”的手段，最终带来国家治理能力降低和人民福祉减少的双重恶果。当国家课税权力强度达到某一阈值时，纳税人将难以对其进行有效制衡，这就要求课税权力的行使应有“禁区”，以维系纳税人基本权与国家课税权之间的平衡。事实上，无论是古代中国的“轻徭薄赋”、“不可涸泽而渔”，还是近代西方的“无代表不纳税”、“税收法定”，都从不同程度表达了国家课税应有限度的思想。至现代社会，税收的主要功能已从维护阶级统治转向增进民众福祉，因而，有效制衡国家课税权力，实现纳税人基本权利的保障，已成为各国普遍面临的重要问题。尤其是，在我国频现居民收入增速缓慢、基尼指数过高、税负痛苦过大、中小企业发展触壁等问题的背景下，合理平衡纳税人基本权利保障与国家课税权力行使之间的关系，显得更为迫切。课税禁区问题正是对基于上述问题的思考，通过对税收本质、税法构造、征税实践问题的理论研讨，深入分析国民应当承受的税赋程度和国家课税权力运行的限度，进而通过强化现代税法理念、完善现行税收立法、改进税收执法程序等系统措施，将国家课税权力限制在科学合理的范围内，从而有效保障纳税人基本权利，并最终实现税收法治。整个研究遵循“提出问题-揭示本质-价值考量-问题检视-制度建构”的逻辑主线，对课税禁区的本质内涵、发展脉络、理论根基、核心价值以及我国税收立法和执法存在的主要问题等方面进行了探讨，通过系统论证课税禁区存在的必要性和合理性，分别立足宪法与税法层面分析梳理国内外有关课税禁区问题的立法和实践现状，努力探寻国家课税权力运行的底线规则。最后，将课税禁区问题回归到中国语境，通过对当前我国政治、经济、文化、法治环境的分析与反思，阐述研究课税禁区问题的时代背景和现实意义，并力图从理念的确立、原则的修正、制度的建构三方面建构课税禁区的税法体系。按照这一基本思路，除导论和结语外，本文共分为六章来探讨课税禁区法律问题。第一章为课税禁区的范畴界定。课税禁区的税法含义、发生机理是首先需要解答的问题。第一部分对课税禁区的理想源流进行了梳理。在古今中外的治税思想发展和税法制度演进的过程中，课税禁区思想大致经历了萌芽、形成、发展三个历史时期，在此过程中，国家课税不能侵及税本、自由权利具有“不可取消性”等思想和制度设计逐渐被世界各国所熟知和接受。第二部分是对课税禁区基本范畴的界定。通过对关于课税禁区现有研究成果的比较吸收，将课税禁区界定为国家课税不得违背税收的本质发展规律，侵入涉及纳税人生存和发展等基本权利核心内容的区域，并分别从绝对与相对、抽象与具体，实体与程序等角度对其特征进行分析。第三部分探讨的是课税禁区的发生机理。课税禁区的存在缘于“限制的限制”基本原理，即：基于财产权社会责任的角度，国家有权以法定的税收形式对公民基本权利进行限制，但这种限制应当“再限制”在一定区域范围内，避免产生国家滥用“限制权”问题。第二章为课税禁区的理论诠释。本章是对课税禁区赖以存在的理论依据进行分析。第一部分从社会学上国家与社会的二元关系角度，认为税收国家的发展应当以国家对社会的适度干预为前提，国家税收对社会缺陷的弥补不能以牺牲社会成员对其私有财产权的保障作为代价。第二部分立足于价值学原理中人性尊严与人格自由发展的两大价值体系，指出国家课税权力的行使必须尊重人的生存与发展的最低需求，确保纳税人以人性尊严和人格发展为核心的基本价值不受侵犯。第三部分立足于法哲学的角度，阐释了作为权利的税收正义、作为平等的税收正义以及作为公共利益的税收正义三者之间的关系，认为国家课税权力的行使应以权利、平等、公益共同打造的“体系正义”为指引，严格遵循税收正义塑造的征税规则依法合理课税。第四部分立足于经济学中税本与税源的关系，指出国家征税必须保证“税本”、涵养“税源”，秉持“税收中性”，不得涸泽而渔、过度课征，以保证税收的可持续性。第三章为课税禁区的核心价值。课税禁区的核心价值在于保护纳税人基本权利的本质内容，本章从课税禁区与纳税人的财产权、生存权、人格权与平等权等四项基本权利的关系说明课税禁区命题具有的核心价值。第一部分是课税禁区与纳税人的财产权保障。课税是对纳税人财产的直接侵犯，要保障纳税人的财产权利，就必须保障课税不形成对纳税人财产利益的绞杀，也不构成对纳税人财产的征收。第二部分是课税禁区与纳税人的生存权保障。税收的基本功能之一在于增进国民福祉，因此，国家课税应当严格遵守无负税能力者不课税、最低生存权财产不课税的原则，否则，将造成对纳税人生存权利的侵犯，并背离增进国民福祉的税收基本功能。第三部分是课税禁区与纳税人的人格权保障。信息隐私权是纳税人人格权的核心组成部分，要保障纳税人的人格权利，就必须确保由信息隐私组成的“人格拼图”不受课税权的破坏。第四部分是课税禁区与纳税人的平等权保障。税收平等要求公平对待和平等担当，要保障纳税人的平等权利，就应坚持量能课税原则，确保纳税人之间的平等负担，禁止不合理的差别待遇。第四章为课税禁区的税法构造。课税禁区理论的实现，有赖于科学合理的税法制度设计和公平有效的税收执法实践。第一部分主要探讨课税禁区与实体税收立法的关系，指出从制约税收构成要件成立的实质约束标准出发，应在课税要件当中建立课税除外规则，将不应当纳入课税范围的纳税主体、课税客体、税基排除在外，并对课税客体的归属、税率的确立进行合理考量，以确保国家课税实体正义的实现。第二部分侧重分析课税禁区与程序税收立法的关系，认为国家课税权力的行使不仅应确保税收债务成立的实体性规则是正当的，更应确保税收债务征收与执行的程序性规则的正当性。从税收征管的程序正义出发，应当将“国家不可侵入课税禁区”的理念植入具体的程序性规则，确保税的征收与执行秉持程序底线正义。第五章为课税禁区的中国语境。课税禁区问题应回应中国经济社会的现实基础和制度建构的需要，在当代中国，对课税禁区问题的研究有着至关重要的意义。第一部分是对课税禁区问题的政治生态分析。当前，中国政治理念正在发生从国家本位到以人为本的变革，但囿于路径依赖的影响，税法人本主义理念尚未完全确立，，权力主义的根深蒂固使我国税法对纳税人权益的保护尚不完备。第二部分分析了课税禁区问题在我国的经济背景。税收从本质上反映的是国家与纳税人在社会财富中的分享程度，国家财政收入与纳税人收益是此消彼长的关系，过多的财产减损将造成纳税人缺乏能力和动力维持生计和创造新的社会财富。在经济改革和转型过程中，国家对市场经济长期的强势干预，虽能带来经济发展的高增长和高效率，但也容易造成市场空间狭小、贫富悬殊增大等国富民弱现象。第三部分解剖了课税禁区问题在我国的文化环境。在新旧文化的交织影响下，官文化的历史遗留、宪政文化未予确立以及契约文化的缺失让我国无法建构自身的税收文化信仰，税收遵从的现状不容乐观。第四部分考察了课税禁区问题在我国的法治环境。囿于法治传统的缺失，我国税收领域存在形式法治尚未确立、实质法治尚未实现的双重问题，而这也是课税权力得不到有效约束、纳税人权利难以有效保障的根本原因，税收法治的实现有赖于课税权力的科学规范运行。第六章为课税禁区的体系建构。课税禁区既是税法学科的重要理论，也是税收立法和实践的思想指引，课税禁区从基本理念走向制度体系，有赖于税法理念的转型、原则的支撑和制度的完善。第一部分研析了课税禁区与我国税法理念的转型。理念的缺失是我国课税权力过剩、纳税人权利得不到有效保障的深层原因，必须以理念为先导，实现国家本位到以人为本、税收恣意到税收谦抑，无税国家到税收国家的三重转变，为课税禁区的建构做好理念铺垫。第二部分探讨了课税禁区与我国税法原则的修正。税收法定、税收公平和税收效率是税法三大基本原则，在现代税法理念下，这三项原则的内涵应当更加注重国家课税权力的制约和纳税人基本权利保护，以科学有效指导我国税收立法与实践。第三部分考察了课税禁区与我国税收制度的建构与完善。课税禁区的建构最终应落脚到制度上。在我国，无论是纳税人权利保护制度、税制体系、税种结构还是税收征管制度都存在过度侵犯纳税人基本权利的内容，因此必须从纳税人权利的确立、税收制度的优化及课税权力的制约等方面对我国税法制度加以改造和完善，推动纳税人权利的有效保障。
[Abstract]:In the history of human civilization, taxation has been a dual identity of the angel and the devil. On the one hand, it is an indispensable feeding material for the state's continuity and operation. It is the "strong backing" of the promotion of national governance and the "supporting hand" of the social and economic development. On the other hand, the tax has the character of the devil and exists in history. Heavy tax burden, inferior tax system and arbitrary tax, not only seriously damage the basic rights of citizens, but also bring social unrest, the people are not living, the rule of law is decadent, and the state is decadent. The "double-edged sword" effect of tax shows that the tax collection and use should follow its own law of self, the State shall not "give it" at any time, otherwise it will be violated. Back to the essence of tax, the means of turning it from "benefit the country and the people" into "the disaster of the country and the people" will eventually bring the dual consequences of the reduction of the national governance capacity and the decrease of the people's welfare. When the state tax power has reached a certain threshold, it will be difficult for the taxpayers to carry out an effective balance, which requires the exercise of the tax power to have a "forbidden zone". "To maintain the balance between taxpayers' basic rights and the right to State Taxation.
In fact, whether it is the ancient Chinese "light and thin Fu", "do not dry up fishing", or the modern western "no representative, no tax", "tax legality", all expressed the thought of the state tax due to different degrees. To modern society, the main function of tax has shifted from the maintenance class rule to the improvement of the welfare of the people, thus, The effective balance of state tax power and the realization of the guarantee of the basic rights of the taxpayers have become an important problem in all countries. Especially, in the background of the slow growth of the income of the residents, the high Gini index, the excessive tax burden and the development of the small and medium enterprises, the basic protection of the taxpayers' basic rights and the State Taxation are balanced. The question of the relationship between the exercise of power is more urgent. The problem of the forbidden zone is the theoretical discussion on the basis of the above questions, through the theoretical discussion of the essence of the tax, the structure of tax law, the practice of Taxation, and the in-depth analysis of the degree of tax and the limit of the operation of the state tax power. Tax legislation, improvement of tax law enforcement procedures and other systematic measures, the state tax power is limited in a scientific and reasonable scope, so as to effectively guarantee the basic rights of the taxpayers, and ultimately the realization of the rule of law.
The whole research follows the logical main line of "putting forward questions - revealing essence - value examination - question inspection - system construction", and discusses the essential connotation, development context, theoretical foundation, core value and main problems of tax legislation and law enforcement in our country, and proves the necessity of the existence of tax forbidden zone through systematic demonstration. On the basis of the Constitution and the tax law, it analyzes the current situation of legislation and practice about the problem of tax forbidden area at home and abroad, and tries to explore the bottom line rules of the state tax power operation. Finally, the problem of tax forbidden area is returned to the Chinese context, and the analysis and Reflection on the current political, economic, cultural and rule of law environment of our country is expounded. This paper studies the background and practical significance of the problem of tax forbidden area, and tries to construct the tax law system of the tax forbidden zone from three aspects: the establishment of the concept, the revision of the principle and the construction of the system.
According to this basic idea, besides the introduction and conclusion, this article is divided into six chapters to discuss the legal issues of tax restricted area.
The first chapter defines the category of the tax forbidden area. The meaning of the tax law of the tax forbidden zone and the mechanism are the first questions to be answered. The first part has combed the ideal origin of the tax forbidden area. In the process of the development of the tax rule and the evolution of the tax law system in the ancient and modern times and in all times, the ideology of the tax forbidden area has been roughly experienced in the bud, the formation and the development of three. In the historical period, in this process, the state tax can not invade the tax book, the free right has the "non canceling" and other ideas and system design gradually known and accepted by the world. The second part is the definition of the basic category of the tax forbidden area. By comparing the existing research results about the tax forbidden area, the tax forbidden zone is defined. The state tax should not violate the essential law of tax development, invade the region which involves the core content of the basic rights, such as the survival and development of the taxpayers, and analyze its characteristics from the angles of absolute and relative, abstract and concrete, entity and procedure. The third part discusses the mechanism of the tax forbidden zone and the existence of the forbidden zone. The basic principle of "restriction restriction" is that the state has the right to restrict the basic rights of citizens in the form of legal tax based on the social responsibility of property rights, but this limitation should be "restricted" in a certain area to avoid the abuse of "the right of restriction" by the state.
The second chapter is the theoretical interpretation of the tax forbidden zone. This chapter is an analysis of the theoretical basis for the existence of the forbidden zone. The first part, from the sociological perspective of the two yuan relationship between the state and the society, thinks that the development of the tax state should be based on the moderate intervention of the state to the society, and the remedy for the social defects by the state tax can not be made by the sacrificial society. The second part, based on the two value systems of human dignity and personality free development in the principle of value science, points out that the exercise of national tax power must respect the minimum demand for the survival and development of human beings and ensure the basic value of the human dignity and personality development as the core of the taxpayer. The third part, based on the perspective of legal philosophy, explains the tax justice as a right. As an equal tax justice and the relationship between the three tax justice as a public interest, the exercise of the state tax power should be guided by rights, equality, and common public welfare to create "system justice", and strictly follow the tax revenue. The tax rule created by justice is reasonable in accordance with the law. The fourth part is based on the relationship between the tax book and the tax source in economics. It points out that the state tax must guarantee the "tax base", the "tax source", the "tax neutral", and the excessive levy, so as to ensure the sustainability of the tax.
The third chapter is the core value of the tax forbidden area. The core value of the tax forbidden zone lies in the essential content of protecting the basic rights of the taxpayers. This chapter illustrates the core value of the tax forbidden zone from the relationship between the tax forbidden area and the four basic rights such as the property right of the taxpayer, the right to existence, the right of personality and the equal right. The first part is the tax forbidden zone and the forbidden zone. The taxpayer's property rights guarantee. The tax is a direct violation of the property of the taxpayer. To guarantee the property rights of the taxpayers, it is necessary to ensure that the tax does not form the levying of the interests of the taxpayers' property, nor does it constitute a levy on the property of the taxpayers. The second part is the tax forbidden area and the protection of the taxpayer's right to survive. Yu Zengjin national welfare, therefore, the state tax should strictly abide by the principle of non tax free tax, the minimum living property property does not tax, otherwise, it will cause the infringement of the right to the survival of the taxpayers, and deviate from the basic function of the tax to enhance the welfare of the national. The third part is the tax forbidden zone and the protection of the taxpayer's personality rights. Information privacy right. It is the core component of the taxpayer's personality right. In order to guarantee the taxpayer's personality rights, it is necessary to ensure that the "Personality Puzzle" composed of information privacy is not damaged by the right of taxation. The fourth part is the equal rights of the tax forbidden zone and the taxpayer. The tax equality requires fair treatment and equal responsibility, and the equal rights of the taxpayers are guaranteed. We should adhere to the principle of quantity and taxation, ensure the equal burden among taxpayers, and prohibit unreasonable differential treatment.
The fourth chapter is the tax law structure of the tax forbidden area. The realization of the theory of the tax forbidden area depends on the scientific and reasonable design of the tax law system and the fair and effective practice of tax law enforcement. The first part mainly discusses the relationship between the tax forbidden area and the substantive tax legislation. In the middle of the establishment of the rules excluding tax, it should not be included in the tax subject, the object of Taxation, the tax base, and the attribution of the object of Taxation and the establishment of the tax rate to ensure the realization of the substantive justice of the state tax. The second part focuses on the analysis of the relationship between the tax forbidden area and the tax legislation of the procedure, and thinks that the state tax is taxed. The exercise of power should not only ensure that the substantive rules of the establishment of the tax debt are justified, but also ensure the legitimacy of the procedural rules for the collection and execution of the tax debt. From the procedural justice of the tax collection and management, the concept of "the country's non intrusive tax forbidden zone" should be implanted into the procedural rules of the instrument to ensure the levying and execution of the tax. Uphold the bottom line of the procedure.
The fifth chapter is the Chinese context of the tax forbidden area. The problem of the forbidden zone should respond to the realistic foundation of the Chinese economy and society and the needs of the system construction. In contemporary China, the study of the problem of the tax forbidden area is of great significance. The first part is the political ecological analysis of the problem of the tax forbidden area. The national standard to the people-oriented reform, but limited to the influence of path dependence, the concept of tax law humanitarianism has not been completely established. The deep-rooted power of the power doctrine makes the protection of the rights and interests of taxpayers in our country is incomplete. The second part analyses the economic background of the problem of tax forbidden zones in our country. The extent to which tax payers share in social wealth is the relationship between the income of the state and the income of the taxpayers. The excessive loss of property will cause the taxpayers' lack of ability and power to maintain their livelihood and create new social wealth. In the process of economic reform and transformation, the state's long-term strong intervention in the market economy can bring economic development. The third part dissects the cultural environment of the tax forbidden area in our country. Under the influence of the new and old culture, the historical legacy of the official culture, the lack of constitutional culture and the lack of contract culture make China unable to build it. The current situation of tax compliance is not optimistic. The fourth part examines the rule of law environment in China. Limited to the lack of the rule of law in China, there is a double problem that the form of rule of law has not been established in the field of Taxation, and the essence of the rule of law has not been realized. The fundamental reason for the ineffective protection of human rights is that the realization of the rule of Taxation depends on the scientific and standardized operation of taxation power.
The sixth chapter is the system construction of the tax forbidden area. The tax forbidden area is not only the important theory of the subject of tax law, but also the ideological guidance of the tax legislation and practice. The tax forbidden zone is from the basic idea to the system system, which depends on the transformation of the concept of tax law, the support of the principle and the perfection of the system. The lack of the concept is the deep reason that our country's tax power is overdue and the taxpayer's rights can not be effectively guaranteed. We must take the concept as the guide, realize the national standard to the people based, the tax unscrupulously to the tax modesty, the tax free country to the three tax state, and make a good idea for the construction of the tax forbidden area. The second part discusses the course. The three basic principles of tax law, tax fairness and tax efficiency are the basic principles of tax law, tax fairness and tax efficiency. Under the concept of modern tax law, the connotation of these three principles should pay more attention to the restriction of the state tax power and the protection of the basic rights of the taxpayers, with scientific and effective guidance on the legislation and practice of tax revenue in China. The third part of the examination should be conducted. The construction and improvement of the tax forbidden zone and the tax system of our country. The construction of the tax forbidden area should eventually fall to the system. In our country, the taxpayer's rights protection system, the tax system, the tax structure or the tax collection and management system all have the content of excessive infringement of the taxpayer's basic rights, so it must be established from the taxpayer's right. Optimization of the collection system and the right to tax

【学位授予单位】：西南政法大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：D922.22

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