The Research Of The Legal Status Of Ability-to-pay Principle

Tax law plays a peculiar role in the macro-regulation and social development. And it is a legally and economically essential instrument to regulate economy via the reform of tax law.The basic principle of tax law is the key expression of the elementary spirit and value of tax law, which is irreplaceable to instruct and guide the reform of tax law. In the reform of tax law, the basic principle of tax law has not been concerned fully, which does not satisfy the importance of the basic principle of tax law.In the basic principles of tax law, it is the most weakness to be lack of the spirit of fairness. Ability-to-pay principle is a principle of expressing the spirit of fairness, which also pursues the substantial justice. However, there is a big debate on the legal status of ability-to-pay principle. And it does not function well to instruct and guide the reform of tax law, to enforce tax fairness and then social equality.The article studies and defines the basic content of ability-to-pay principle, and analyses the criterion to establish the basic principle of tax law. Also, the article reviews and analyses the theories of legal status about the principle systematically. At the same time, it puts up a view to define ability-to-pay principle as the basic principle of tax law according to the actual circumstances of development of the society and tax law.Through defining the legal status of ability-to-pay principle, instruct and guide the reform of tax law via the principle, to enforce the fair law and the law of taxpayers, then to advance tax justice and social fairness with the legal rights of taxpayers well-maintained.