取消农业税合乎平等原则吗——兼论对优惠措施的合宪性审查

2005年12月29日,第十届全国人民代表大会常务委员会第十九次会议决定废止《中华人民共和国农业税条例》。此后,农业生产者的纳税义务即被免除。其实这种取消农业税的措施,在宪法理论上可以被称为"优惠措施"。如果从宪法学的角度看,作为一项抽象性的立法决定,取消农业税的惠农措施并不一定具有合宪性;因为作为一项针对特定主体的优惠,对于其他主体可能会产生不平等,从而有违宪法上的平等原则。但是否违反平等原则,却是需要通过宪法上特定的审查标准;只有通过这种检验,优惠措施才能获得那种可通过违宪审查的宪法正当性。

Concurrently on Constitutional Review of Affirmative Actions

The Agricultural Tax Regulations of the PRC was repealed at the 19th conference of the Standing Committee of the tenth NPC on December 29th 2005.Since then,the tax obligation of agricultural producers has been cancelled.Indeed,such a repeal may be called an "affirmative action." In perspective of constitutional law,it is not necessarily of constitutionality to repeal agricultural tax.Being a benefit to special people,the repeal is likely to engender inequality to other people and violate equality in constitutional law.However,whether it violates equality needs to be reviewed with special tests in constitutional law.Only through such a review,can an affirmative action be deemed as being of constitutionality.