论非均衡经济制度下税法的公平与效率

我国的非均衡经济制度创造了举世瞩目的经济奇迹,这得益于社会转轨时期两种经济模式并存,其制度资源新旧交替的溢出,令"效率优先,兼顾公平"的基本原则左右逢源;然而,贫富失衡的社会必须内生衡平的法律机理予以回应,作为转移支付实现社会财富公平分享的税法,其调节功能的非均衡构造和回应只有在特定的本土制度资源的基础上对症下药,以税负的实质性公平原则契合现实的不平衡状态,方能达到共富和谐的理想目标。

Tax Law's Logic of Sharing Reform Success: Fairness and Efficiency of Tax in an Un-equalizing Economic System

China's un-equalizing economy has achieved an economic miracle that commands the intention of the world,which owes a great deal to the coexistence of two economic systems in the social transition period.The interactive overflow of the old and new economic systems' resources enables full application of the principle of "giving priority to efficiency while giving consideration to fairness." However,that one cannot eat his/her cake and have it reveals a truth that within a society where imbalance exists of the poor and the rich,there must be legal devices to settle the problem.Tax law,a way to pursue the ideal of fairly sharing social wealth by dint of transferring payments,must adapt to the features of the local system while tackling with and responding to the imbalance problem.Only the facial un-equalizing tax burden is justifi