摘要：是否平等地对待法律关系主体是衡量一部法律规范内容是否符合正义的标准之一。“平等”是对特定角度下“不平等”的一种高度抽象，平等承认合理差别。平等原则是我国宪法的一项基本原则，平等权是我国公民的一项基本权利。平等原则既包含法的适用平等还包含立法平等。量能课税原则是宪法平等原则在所得税法中的具体化，它要求根据纳税义务人的主观负担能力和客观负担能力计征课税。我国个人所得税法实行分类分项计征课税，违反了量能课税原则，导致相同情况下，纳税义务人的课税负担不同，而不同情况下，纳税义务人的课税负担并未被合理地不同对待。平等原则的被弱化主要体现在分类分项的课税模式、以“个人”为课税单位和“一刀切”式的定额扣除标准等方面。平等原则的被弱化可以通过实施以下项目为内容的所得税改革得以矫正:1.改变现有的分类分项征税办法，建立分类与综合相结合的所得税制。2.将以“个人”为课税单位的模式改变为以“家庭”为单位的课税模式。3.采取与纳税义务人的客观负担能力及主观负担能力相适应的扣除标准。
关键词：平等；量能课税；课税模式；课税单位；扣除标准
Abstract: If subjects of legal relationship are equally treated or not, is one of thestandards of if law meets “Justice” or not. “Equality”is a high abstraction of“Unequality” at specific angle, equality agrees to rational difference. The principle ofequality is a basic principle of Chinese Constitution, the right of equality is a basicright of chinese citizens. Equality principle includes equality of law enforcement andlegislation. Ability-to-pay Principle is the constitutional principle of equalityembodied in Income Tax Law, which requires the tax level based on the taxpayer’ssubjective and objective affordability. Classified taxation model of Chinese IndividualIncome Tax Law violates Ability-to-Pay Principle, so that under the samecircumstances different tax burden falls on taxpayers, but under differentcircumstances, the tax burden has not been reasonably treated differently. Theweakening of the principle of equality is mainly reflected in the classified incometaxation model, “individual” is defined as taxation unit and the deduction standard of“one size fits all”, etc. This weakening can be corrected through the implementationof income tax reform including the following items: 1. Reform the existing classifiedtaxation model, establish the classified and consolidated income taxation model. 2.Change taxation unit from “individual” to “family”. 3. Implement the deductionstandard, which adapts to objective and subjective affordability of taxpayers.
Keywords: Equality; Ability-to-Pay Principle; Taxation Model; Taxation Unit;Deduction Standard.
目录
摘要
1 引言
1.1 问题的提出
1.2 文献综述
1.2.1 国内研究现状
1.2.2 国外研究现状
1.3 通篇构架及主要内容
1.4 本文的研究方法和创新之处
2 平等原则是宪法的一项基本原则
2.1 适用平等和立法内容平等
2.2 立法平等与合理差别
3 平等原则在税法中的具体化
3.1 受益原则
3.2 量能课税原则
3.2.1“负担能力”的含义
3.2.2 “量能课税原则”的宪法界限
3.3 量能课税原则应成为我国所得税法的指导原则
4 平等原则在我国个人所得税法中的弱化
4.1 分类计征模式的缺陷
4.2 税率结构不合理
4.2.1 不同的负担能力：“劳动所得”与“资本所得”
4.2.2 不合理的税率结构：“资本所得”与“劳动所得”
4.3 纳税单位不符合量能课税要求
5 平等原则在我国个人所得税法中弱化的矫正
5.1 课税模式的矫正
5.1.1 综合所得税制
5.1.2 分类综合所得税制
5.1.3 我国课税模式改革方向：分类综合所得税制
5.2 纳税单位的矫正
5.3 扣除标准的矫正
6 结语
参考文献
