论税法的道德性——税法不能承受之重

现代税法具有浓厚的道德性,这种属性导致税法背离了税收公平原则和"一事不二罚"原则,使得衡量税收立法科学性的标准多样化和模糊化,不利于税收立法的完善。税法已经不能承担各种社会原则和道德准则的重负,应当以量能课税原则为基础构建道德中性税法。

The Moral Attribute of Tax Law

The moral attribute of the modem tax law makes tax law err from the tax equity principle and the principle of justice that a man ought not to be punished twice for the same offence. Moreover, it leads to diverse standards of tax law, which does no good to the perfection of tax law. Tax law cannot shoulder the burden of various social principles and moral rules. We should enact tax law on the basis of the ability-to-pay principle.