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湘潭大学硕士学位论文量能课税原则及其法律适用姓名：杨元申请学位级别：硕士专业：经济法学指导教师：颜运秋20080507IIIAbstractTheability-to-payprincipleoftaxationisaconceptofEconomics.AsaprincipleofjusticeoftaxationitplaysagoodroleinmeasuringtheabilityoftaxpayerandatthebeginningitspurposeistodistributetaxburdenfairlyAsthenamesuggeststhebasicmeaningoftheprincipleisthateverytaxpayerbeartaxburdenaccordingtotheirdifferentabilitywhichresultsinthatataxpayerwhohasstrongerabilitybearsmoretaxwhileaweakonebearslessAsthelongdevelopingprocessinacademicareafromthesubjectivestagetoobjectivestagethespecificcontentoftheability-to-payprincipleoftaxationbecomesmorescientificandfeasibleSincethenlawresearchersbegantodoresearchonitandpaidmoreattentiontoitsvalueoflawWhethertheprincipleoftaxationcanberegardasalegalprincipletoapplylawresearchershaven’tgottenconsistentidea.ButmorepeopleespeciallyscholarsofJapanandTaiwanhaveapositiveattitudeAsameanstoachievejusticeoftaxation,theprinciplehastheoreticalandlogicfoundationonEconomicsJurisprudenceandConstitutionThatprovidesascientificbasisforitsuseinrealityThenatureoftheprincipledeterminesitsvalueandfunctionTothevalueoflegalsystemit’sagoodmanifestationofjusticeTotaxationitcanpromoteachievehorizontalandverticalequityAndforequitabledistributionoftaxburdenavoidingexcessivetaxationandcultivatingawarenessoftaxation,italsoplaysaimportantroleAsaperfectidealitisnotaeasywoktorealizeability-to-paywhenthetaxsystemandlegalenvironmentconstraintitstronglyTherefore,inordertoapplytheprincipleweneedtoanalyzethelimitationsproblemsandfeasibilityunderthecurrentsystemAtthesametimetheability-to-payprincipleoftaxationrequiresassuranceofspecificlegalsystemWhetheronentityorprocedurerelativelysoundlegalsystemadaptivetotheprinciplecanexertpositiveeffectondistributingtaxburdenfairlyshorteningthedifferenceandleadtaxlegalsystemtowardsamoreequitablefutureKeyWordsAbility-to-payoftaxationPrincipleoflawLegalapplication1,2311.11.1.1equalabsolutesacrificeequalproportionalsacrificeequalmarginalsacrifice[1]30[2]1.1.24[3][4][5]51.21.2.1[6][3]6[7][8][8]1.2.21.2.2.11,[1]2[2]7ABC[9]1.2.2.28[10][11]91.31.3.1[12]101.3.211[13]121.3.3131.3.41422.12.1.1KruseKruse[5][5]2.1.21314251529[3][7][14]162.22.2.12.2.217[15][15]1718[16][17][18]-[19]182.2.318981313419444513[20]134445:;;,;.20[20]92-962133.13.1.113142529131425[3]294073228384863.1.22319502002131410141717131998,5246%213040152519986693.1.3812121325201600200026200027200020:3.2283.2.129[7]3.2.230,3.33.3.1313.3.2[5[5][5]32353.3.3333435[1].:,2007:126-128,126-128.[2].:,1999:66-67.[3][].,,.4.:,2001:104-105,106,106,98.[4]KevinE.Murphy,MarkHiggins.ConceptsinFederalTaxation1998:52-53.[5],.:,2004:137,131-132,135-136,363,369,382.[6].:,1995:71.[7].():,2004:117,123,124.[8].:,2005:145.[9].:,1935...:,2003:3-15.[10].1.:,1997:184.[11].J,2006(1):63-66.[12]..J,2001(7):64-68.[13][].,,.:,2004:102-103.[14].2.:,2001.,..:,2004:22-23.[15]..:,1961:148,234-235.[16].:,2000:145.[17].J,2007(5):77-80.[18]..:,1961:45.[19].:,1988:57-59.[20].J(),2007(2):92-96.[1].:,2004.[2].2.:,2003.[3].3.:,2003.[4].2.:,2006.[5].:,2005.36[6].:,2001.[7][].,,.4.:,2001.[8][].,,.:,2004.[9],,.:,1984.[10].:,2005.[11].():,2004.[12].:,2003.[13].:,2005.[14].:,2004.[15],.J[2006-12-04].=123.[16].J,2005(9):120-121.[17].J,2001(4):30-32.[18].J(),2007(1):74-79.[19].:J,2004(4):118-137.[20],.J,2007(4):16-19.[21].J(),2002(6):23-26.[22],.J,2007(10):55-57.[23].J,2007(5):112-113.[24],.J,2007(8):80-82.[25].J,2006(8):18-22.[26],.J,2002(6):51-54.[27],.()J,2003(6):70-73.[28].J().2007(S8):214-215.[29].J,2007(3):172-174.[30].J,2007(5):32-34.[31].J,2007(1):92-95.[32].J,2006(3):59-61.37[33],.J,2005(12):24-27.[34].J,2001(7):64-68.[35].J,2003(8):34-36.[36].J,2006(2):113-11.[37].J[2007-03-12]..=22&a_id=358.[38].J[2007-03-12]..=22&a_id=346.[39].[].:,2004.[40].[].:,2005.382008439[1]..,2007(3).[2].,2007.量能课税原则及其法律适用作者：杨元学位授予单位：湘潭大学本文读者也读过(10条)1.刘存艳量能课税原则在我国税制建设中的适用性研究[学位论文]20092.余淼论量能课税原则[期刊论文]-商场现代化2005(10)3.王茂庆.WangMao-qing量能课税原则与当代中国税法的变革[期刊论文]-广西社会科学2010(5)4.高峰量能课税原则刍议[期刊论文]-法制与社会2009(27)5.刘畅基于公平的个人所得税改革建议[期刊论文]-经济研究参考2011(30)6.郝琳琳.HAOLinlin我国个人所得税法若干问题研究[期刊论文]-北京工商大学学报（社会科学版）2005,20(4)7.刘静从现行个人所得税制模式的缺陷看改革的必要性与可行性[期刊论文]-决策探索2004(5)8.黄晓华个人所得税法对纳税人生存权保护的研究[学位论文]20079.杨万辉量能课税原则法哲学研究[学位论文]201110.刘佳从量能课税原则看我国个人所得税法的改革与完善[期刊论文]-法制与社会2010(29)引证文献(2条)1.廖红艳.张艳朝我国量能课税原则研究述评[期刊论文]-湖州师范学院学报2011(4)2.张学博.叶喃B2C跨国在线下载数据类产品所得课税原则[期刊论文]-河南工程学院学报（社会科学版）2009(4)本文链接：