摘要
按照目的的不同,税法分为财政税法、经济税法(或称税收调控法)和社会税法三大类。因此,学界通常将税收调控法作为税法整体的一般性认识有误。从税法基本原则的角度看,首先,税收调控法必须受税收法定主义这一首要原则的约束;其次,税收调控法不适用于税收公平和量能课税原则,但却招致比例原则更严格的审查和限制;再次,在税收效率原则中,税收调控法在不符合税收行政效率原则的同时,却与税收经济效率原则保持着内在的统一性。所以,税收调控法与财政税法有别,并非等于税法整体,而仅是税法的一部分。
In terms of purpose, tax law can be categorized into three types： Tax Law with a Financial Purpose （FPTL）, Tax Law with a Micro-Controlling Purpose （ MCPTL）, and Tax Law with a Social-Policy Purpose （ SPPTL）. It is argued that the equation of MCPTL with Tax Law as a whole, which is current in the academic circle, is a misconception. According to the fundamental principles of Tax Law, first of all, MCPTL has to be regulated by the principle of No Taxation without Representation. Second, MCPTL does not apply to the principles of tax equity and taxing on capacity, but it brings about stricter inspections and constraints from the principle of proportion. Third, in terms of the principle of tax efficiency, MCPTL has inherent consistenoe with the economic efficiency principle of tax law while remaining inconsistent with the administrative efficiency principle of tax law. It follows that MCPTL is different from FPTL and far from equal to Tax Law as a whole, of which MCPTL constitutes only a part.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2008年第3期82-89,共8页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
关键词
税收调控法
财政税法
税收法定主义
税收公平原则
税收效率原则
MCPTL, FPTL, the principle of No Taxation without Representation, the principle of tax equity, the principle of tax efficiency
