The Research On Ability-to-pay Principle Of Taxation

Ability-to-pay principle is a principle of controversial areas. States tax principles of the legislative approach to content can vary. Moreover, different situations, location can be made on the principle of taxation there are different views. View content can be positioned taxation principles of social justice, especially the vulnerable groups have been unfairly tried to rectify the situation. Its core is about the pursuit of justice to maximize revenue. The quantitative assessment can be learned connotation of the spirit, the essence is that it requires not only legal form of the realization of justice, more emphasis on the implementation of real justice, pays more attention to the protection of vulnerable groups. In my opinion, ability-to-pay principle of taxation is a fundamental principle of tax law, because there are ethics, economics and jurisprudence foundation, the practice has its unique value. Although no explicit legal provisions in mainland of China about ability-to-pay principle, it does not mean that the ability-to-pay principle could not be applied in China. Chinese taxation principles can be applied in volume terms, while the application inevitably subject to some restrictions. In taxation, ability-to-pay principle plays a very significant role in principle. This principle can the concept of taxation will be a profound impact on Chinese future tax legislation.This paper is divided into three parts.The first part is a summary of the ability-to-pay principle. In this part, the assessment can be made on the principle of this paper, the content and location of the clear explanation. The author can be seen from taxation principle, the concept of volume, explore its meaning and its history. History of the ability-to-pay principle is the principle and interest tax dispute. The fundamental difference between the two lies in understanding the nature of different taxes. Pay taxes of handling it is not assigned to cover the payment of a specific treatment, but to the general expenditure, in order to achieve the government's public management functions. Can the tax according to the principle of ability to pay more taxes should be strong, the weak can be less ability to pay taxes, not without ability to pay those taxes. The ability-to-pay principle of taxation in the position, a scholar that this principle can the tax is a tax is not the basic principles; some scholars believe that the tax law is the basic principle. Some scholars propose a tax only can the principle of taxation is a matter of principle rather than ideology. Scholars can be made on the analysis of tax disputes on the basis of the principles of positioning. In my view, the ability-to-pay principle of taxation is a fundamental principle of tax law. Whether legislators make laws, administrative or judicial explanation of the law enforcement agencies should be subject to taxation can the principle. As a principle of taxation can have some amount of social legitimacy of the tax laws, in a wide range of areas, restricting tax theory and practice of tax law, tax law should serve as a basic principle.Part II deals with the amount of tax can be based on the principle of legitimacy. The author analyzes the theoretical basis can the principles of taxation, including basic ethics, Economics and jurisprudence based on respect for difference tax values and protect economic freedom and tax justice, One of the most important is the amount of the tax levy principle of justice can be initiated as the gap between the rich and the poor are too large to maintain the status of the interests at a disadvantage, in the fields of taxation to correct injustices in the system. Then, through the principle of tax revenue can the principle of fairness. Tax revenue of real taxation principle of equality and comparative analysis shows that can the tax is unfair tax laws value judgment; the principle of equality can the tax revenue is in line with the principle; the principle of taxation is a substantial amount of tax can form. In short, the ability-to-pay principle of fair taxation principles, the principle of equality is a direct line between the real assessment. Through the above analysis, the volume can be found in the principle of taxation with the value as a tax principles, value : content can also have the following special tax is a fair tax measure; the ability-to-pay principle is the right thinking and specific projection; also take into account the ecological environment can the principles of taxation. promote the concept of sustainable development; economic freedom can the principle of taxation, private autonomy, social welfare, prevent excessive interference in the field of public power for private and restrictions.The third component is the principle of taxation in this country can the specific application. This paper will explore taxable amount, in theory, to clarify its exact meaning, its position as a matter of principle to specific application in practice better. Construction of Chinese tax system in particular has played a positive role. Of course, the application of the principle amount of tax can be conditional, and their condition is that the principle can be applied to the entire amount of tax would tax system, as tax legislation, law enforcement, judicial basis. However, in varying degrees, the system also plays a role. Meanwhile content can also apply the principle of taxation is restricted, for example, in the Income Tax Act is to play a direct role in the field, in other areas of the tax system may play an indirect role; can the difference between taxable and tax principles (such as tax concessions and other measures) between the two competing. The existence of differential taxation is unfair or unequal treatment to all provided a pretext for illegal tax avoidance became a potential problem. So the ability-to-pay principle should be excluded from the application of the principle of differential taxation. Although our assessment can be made on the principle of not expressly provides that the Constitution established a system of private ownership, and provides for the property rights of the citizens to be protected. Moreover, the tax practice, can the principle of taxation is not an unrealistic dream. Therefore, the amount of tax can apply the principles in this country is not on paper. For example, the abolition of agricultural tax burden on farmers is the ability to see the young and old are vulnerable and are taxed irrational. I think the interest tax should be abolished, it is still based on the principle can the tax idea demonstrated that the interest tax is a reasonable "evil taxes"; by analyzing the reform of the personal income tax law (raising the threshold) to reduce the gap between rich and poor results, proposed tax is the future tax reform will amount to the ability-to-pay principle.Finally, the author proposes, the ability-to-pay principle of taxation is passed can the significance of its content can theoretically have a binding principle of taxation is to raise the tax law change Leather taxable value -- can the principle of implementing the requirements of the existing system optimized. The application of the principle amount will be taxable as a form of a tax or tax values from the theoretical concept to the system with the form body expression. Meanwhile principle can the assessment takes time and practice to promote and interpret.