利益衡量在税法中的应用——以个人所得税为视角

利益衡量是指对发生冲突的各种利益进行估量后,考虑应置重于哪一方利益的一种思考方式。在税收领域,国家与纳税人、纳税人与纳税人、追求社会利益最大化与维护私人财产权以及税法与其他法律之间冲突的协调是税法的重要课题。广泛的利益冲突为利益衡量在税法中的应用提供了契机,利益衡量为探讨税法中各利益主体之间利益的平衡协调提供了一种方法。

The Benefits Measures in the Application in the Tax Law

The interests balance(benefits weight) is a way to balance the conflicted interests after considering all benefits which is referred to.In tax,it's a tasty to coordinate the relationship with nation and taxpayer,taxpayer and taxpayer,the whole social interest and the individual benefit,and the relationship between the tax law and other laws.In fact,widespread benefits conflict has provided a chance to apply the interests balance(benefits weight) in tax,and it also provided a way to consider how to balance the conflicted benefits in tax law area.