Research Of Labor Rights Protection By Tax Law

Labor rights concern citizen survival right and development right, labor rights protection is not only an issue of constitutionalism but also an issue concerning people's livelihood. Regarding the current situation of interests diversification, rapid transition of society, widening gap between rich and poor, rising cost of living and a tough job market, it is a question for those in power how to realize a better legal protection of labor rights.Labor rights are a bundle of rights with huge contents and systems, concerning not only personal rights but also property right of labors. The thesis research focuses on the field of conflict between labor rights and taxation rights, establish legal regulation on taxation rights, thus form the tax law protection for labor rights. Labor rights include reward rights, employment rights, social protection rights, education rights, etc., which needs both market competition to optimize individual rights and State governmental adjustment and control to optimize resource distribution. At present, all the labor rights protection, no matter company law, labor contract law or family property law, are all mainly based on private law protection, with fairly complete legal system. Public laws are relatively weak in labor rights protection especially tax law which is called a half family property law, its protection for labor right is quite limited. It is necessary to study labor rights protection from tax law aspect. Tax law protection for labor rights is an interdisciplinary academic subject for tax law and labor law. Labor rights and tax payer rights have many overlapping in property nature rights such as labor reward rights (including income from stock options), employment rights, social protection rights and education and training rights. It is an innovation and unprecedented for labor rights being protected by legal regulation of tax law, especially labor rights protection through tax law system optimization is the first case and with important practical significance.Explore from the source, worker must give a part of his product to the country free of charge based on national taxation right, which already imply certain interference and limitation of labors property rights. Thus taxation rights and labor rights must have tensions unable to avoid. But for the whole society, taxation directly concerns citizens obliged public product and service, thus taxation has the characteristic of social general interests. How to treat public interest of taxation and private interests of labor rights involves a country's constitutional philosophy. Contemporary countries are all taxation countries, we should analyze labor rights protection from the aspect of constitutionalism rather than only confined in private law field. Public treasury emphasis "Taken from citizen and used in citizen", taxation right is interference and limitation of labor rights, but based on basic human rights protection, the final goal of taxation is to guarantee "safety of remnant freedom and right and can enjoy freedom and right happily". Therefore, taxation rights and labor rights are coordinated and unified based on constitutionalism. Tax law has the binding characteristic of public law, thus the infringement by tax law to labor rights is more serious than infringement by private law, which is the weakness of current labor rights protection situation of stressing private law while ignoring tax law. On order of labor rights protection, private law protection is positive and in first place; tax law protection is passive and in second place. Human rights protection is the corner stone of finance and tax law, and also the value base of justice of taxation legal system. Therefore, establishment of dual protection of private law and tax law is both based on constitutionalism requirement of human rights protection and.necessary choice of labor rights protection.Realization of labor rights means transformation of labor rights to substantial rights real in life set by Constitution and laws, while the guarantee of labor employment, right awareness and national public rights and national obligations are prerequisite of realization of labor rights. The process of realization of labor rights needs generation and maintenance of labor, creation of labor value, improvement of labor capacity and rise of value, etc. During this process, tax affordability and taxation limit directly link with the realization degree of labor rights. National wealth is created by people's work, the main national financial source is taxation, and the realization of labor rights is the key of maintaining national tax source. Therefore, in countries of governing taxation by law, the guarantee of labor rights by tax law is the logical starting point of taxation country, social newly created value is the evaluation base for tax affordability, labor rights guarantee is the base of national tax source maintenance, the taxation for the labor should maintain prohibitation of over taxation to prevent infringement of survival right of the private and family. The unification of the essence of labor rights and freedom right and social right, labor rights as freedom right is the self-limitation to national taxation, the interference of labor employment requires tax law keep neutral, reduce interference on economy freedom to the minimum; while labor rights as social right requires the positive implementation of national taxation right, creation of employment needs tax law play the role of macro adjustment and control, thus the macro adjustment and control by tax law should keep the market pursuit of justice and efficiency.According to Marx's labor value theory, a natural person becomes a labor with ability to work, which needs invest resources for its generation and maintenance including the resources consumed by person's survival, development and its social relations. From the aspect of resource investment subject, there are family living cost, salary, education and training fee, social guarantee investment, etc. According to the explanation of Taxability Theory by tax law, taxation on labor generation and maintenance is not in accord with the standard of taxation based on ability, justice standard and human right protection, therefore, the expense of labor generation and maintenance do not have taxing possibility, and private and family living consumption should be forbidden zone of taxation. Investment of labor maintenance cost by enterprises should be deducted before taxation, labor investment by the country should not be regard as taxation income.Labor can only create social value by working, work payment is the payback by society to private value and also the material basis for private survival and development. Author holds that labor payment right as the core of labor rights is in conflict with national taxation right, national taxation will decrease income after tax, over taxation on labor payment will injure realization of labor payment right. But considering from basic dignity of human personality protection, taxation right and labor payment right can be coordinated in ultimate value. Tax law balance free space of national taxation and private income, prevent national taxation right over interfere into basic personal life, limit the country can only levy tax when it is correct under both reason and law. Taxation on labor payment should comply with net income and survival right protection principle, personal and family basic living cost should be deducted, income lower than lowest living cost is not within the scope of taxation. But prohibition of over taxation can not fully protect free scope of labor payment and property, principle of proportionality and majority principle are the binding standard for taxation permission in tax law, only by that, labor's motivation can not be damaged and economic development and national tax sources can be maintained. According to tax debt structure theory, country should levy tax on illegal income; overtime pay and labor compensation should levy individual income tax; since welfare benefits has the particularity of individual income and cost, it should be analyzed using taxability theory.With the development of labor rights, property rights of human capital as a new form of labor rights promotes economic development, thus cause more and more State attention, how to tax and protect property rights of human capital is a new problem for government and legislators. Author takes the example of stock option, takes the case study of Zong Qinghou taxation legal case and points out that income by stock option has the characteristics of salary and capital, human capital income has already transformed from traditionally based on salary to based on sharing of surplus interests of enterprises, but current taxation pattern is too simple and harms labor rights and interests.Tax law is an important measure of national macro economic adjustment and control, how can tax law establish system for labor rights protection? In light of labor employment freedom and neutralism, tax law interference on labor employment should be limited to prevent market action being damaged by distorted taxation thus harm economy development. Meanwhile, in light of the socialism of labor employment, regarding the macro adjustment and control function of tax law, tax law interference and improvement of employment is necessary, since tax law can create equal employment opportunity and guarantee employment opportunity for the vulnerable group, tax law can create more employment post through tax guidance, can insure the realization of employment assistance right, and tax preference can improve employment safety. Even so, the State adjusts labor market by tax law should imply with public interest principle and proportion principle, to insure rationality and validity of tax law. Through reviewing labor rights protection system by tax law, author holds that our country tax law is suffering from the problems such as low hierarchy, the current labor rights protection system of tax law oriented by administrative regulations is not accord with our country's labor rights constitutionalism requirements, since the administrative-regulation-oriented labor rights protection system is likely to cause policy risks. Lack of basic taxation law, social protection tax law and education tax law, tax law protection system of labor rights is not complete; rather heavier macro taxation burden cause over infringement of labor payment rights; current 9 grade graduated tax rates, classified tax pattern, expense deduction system increase the labors taxation burden, over preference of capital income becomes interference to work freedom right, irrational taxation system for payments of non salary form constitutes deficiency of labor rights protection. Author suggests that tax law protection system of labor rights should be optimized, starting from statutory taxation principle and ability theory of taxation, first levy slip tax and formulate slip tax law, formulate social protection tax law and education tax law, establish complete labor rights tax law protection system to realize a complete legal protection system both from private law and public law, thus realize tax law protection for labor rights.Author holds that taxation according to law is the basic requirement of constitutional countries, in the pursuing path of constitutional taxation, tax payers rights and systems centered in labor rights protection should be clearly set in the taxation law leading by Constitution, and let the public actively participate in taxation legislation, let them write those rights influence their living and development in tax law such as employment right, work payment right, social protection right, education and training right, health and safety right, thus establish systematic protection for labor rights in tax law. In general, reviewing average citizens participation right in taxation legislation is both the basic starting point and standing point of constitutionalism, only in this way, social contradictions and people livelihood in transition can be solve fundamentally.