| The right to equal development represents the latest recognition of the third generation of human rights in the world.Common prosperity,on the other hand,reflects our country’s recognition and innovative expression of this universal human rights concept.In short,the realization of the goal of common prosperity requires that low-income groups have the right to equal development.Although the interpretation of the right to equal development has long gone beyond the single dimension of economic growth to the new realm of freedom rights and capacity growth,from the actual perspective,for the huge number of low-income groups in China,promoting income growth,raising education and employment levels,and improving social security levels are still important prerequisites and basic guarantees for the realization of their right to equal development.According to the theory of state obligation in constitutional law,the state is the subject of obligation for human rights protection.In terms of guaranteeing equal development,China has also made many achievements.Although China has not yet built a more systematic legal guarantee system for the right to equal development,there are relevant provisions for guaranteeing equal development in the Constitution and many legal documents,and they contain a large number of financial and taxation provisions.The support of fiscal and taxation law is indispensable for the state to fulfill its obligation of protection and payment of basic human rights.Among all legal disciplines,fiscal and taxation law is an important law for property distribution and development,and as a kind of field law,it intersects with many fields such as economic,social and cultural development,and has unique advantages in human rights protection.The theory of coordination function of financial and taxation interests,the theory of administration of payment and the theory of distributive justice all provide theoretical support for the financial and taxation law to guarantee the right to equal development of low-income groups.At present,the realization of strategic plans such as narrowing the income gap to achieve common prosperity and promoting rural revitalization in China as well as the sustainability of the development capacity of low-income groups in the context of epidemic have all put forward higher requirements on the level of guarantee of fiscal and taxation law.Analysis from both macro and micro levels shows that the achievement of equal development of low-income groups is limited by a variety of factors.In practice,the state has played the role of fiscal and taxation law in guaranteeing equal development rights by regulating the fiscal expenditure behavior of public services and social security,improving intergovernmental fiscal relations and transfer payment mechanism,and optimizing taxation and government procurement system.Based on the level of guarantee of the right to equal development,there are still many shortcomings in the construction of fiscal and taxation law in China.To further enhance the level of protection of the right to equal development by fiscal and taxation law,it is necessary to revise and refine the provisions of fiscal and taxation law in relevant laws,implement fiscal budgets that are tilted to low-income groups,construct a legal system of fiscal transfer payments,optimize the taxation structure,improve the government procurement system,and better promote balanced regional development,so as to provide institutional protection for low-income groups to realize equal development and create a fair and favorable development environment.The content of this paper is divided into six chapters:The first chapter introduces the research background,theoretical and practical significance,research status,research methods and innovations of the paper,and evaluates the research status and deficiencies of the academic circles on the right to equal development and the protection of fiscal and taxation law.The second chapter elaborates the meaning of the right to development and the right to equal development,the definition of low-income groups and the meaning of their rights to equal development and the current situation of their rights,and discusses the state’s obligation to guarantee the right to equal development of low-income groups,its existing achievements and necessity in relation to the theory of state obligation.The third chapter analyzes the functions and advantages of human rights guarantee of fiscal and taxation law,and discusses the theoretical basis of fiscal and taxation law to guarantee the right to equal development of low-income groups and the necessity of further improving the level of guarantee at the present stage.The fourth chapter discusses the ways and working mechanisms in fiscal and taxation law to guarantee the right to equal development of low-income groups,sorts out the relevant provisions in China’s fiscal and taxation legislation that reflect the guarantee of the right to equal development,and points out the shortcomings in the current fiscal and taxation rule of law.The fifth chapter attempts to explore how to improve the budget,transfer payment,tax law and government procurement systems in the field of fiscal and taxation law in order to more effectively promote the right to equal development of urban and rural low-income groups.The sixth chapter is a summary of the issues analysed in this paper on the right to equal development of low-income groups and their protection by fiscal and taxation law. |
