摘要： 税法可以根据基于牺牲理论的量能原则、基于成本理论的受益原则或者基于能力理论的量能原则分配税负。根据基于牺牲理论的量能原则和基于成本理论的受益原则,当弱者需要公共物品才能实现法定权利、而自身又无力承担税负时,强者可以拒绝承担纳税义务。努力工作却不幸沦为弱者的人并没有“做错”什么,他们理应在其他社会成员的帮助下享受平等权利,这是社会正义的应有之义。鉴于税收在本质上是向社会成员分摊的公共支出,而基于能力理论的量能原则使社会成员依社会正义要求按经济能力强弱承担税负,更具现实可行性和客观可测性,其应当成为我国税法制度设计向纳税人分配税负时普遍遵循的基本原则。受益原则可以被用于限制税法中额外增加或减轻个别纳税人税负的规则,避免弱者追求超越实现平等权利必要的政府支出。

关键词: 税负分配, 税收公平, 社会正义, 量能原则, 受益原则

Abstract: Tax Laws distribute tax according to the faculty principle based on the sacrifice theory, the benefit principle based on the cost theory, or the faculty principle based on the ability theory.According to the faculty principle based on sacrifice theory and the benefit principle based on cost theory, when the weak need public goods to exercise their lawful rights but cannot afford tax, the strong can refuse to bear tax liability.People who work hard but unfortunately become weak have not “done something wrong”, they deserve equal rights and should be allowed to realize their rights with other members's help.This is within the meaning of social justice.Since tax is essentially public expenditures apportioned to members, the faculty principle based on ability theory meets the requirement of social justice by asking members to bear taxes according to their economic capacity, therefore is more practical and objective, and should be the basic principle that China's tax laws generally follow when distributing tax burden to taxpayers.The benefit principle could be used to limit extra tax burden or relief, so as to avoid the weak seeking government spending that goes beyond what is necessary for equal rights.

Key words: Distribution of Tax Burden, Tax Fairness, Social Justice, Faculty Principle, Benefit Principle