| 量能课税原则的法哲学解释 |
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| 引用本文： | 伍玉联.量能课税原则的法哲学解释[J].华侨大学学报(哲学社会科学版),2007(1):74-79. |
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| 作者姓名： | 伍玉联 |
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| 作者单位： | 北京大学,法学院,北京,100871 |
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| 摘 要： | 从量能课税的含义出发,引出形式平等和实质平等的话题,然后对平等概念进行了法哲学史上的梳理。从古往先贤的理论里认识到形式平等和实质平等的深层含义,得出量能课税原则本质上是也只可能是一种形式平等或者机会平等,但是是一种含有实质平等追求的形式平等,区别于纯粹的形式平等,也区别于实质平等。这样,就对流行的量能课税原则是对实质平等的追求的观点进行了修正。
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| 关 键 词： | 量能课税 形式平等 实质平等 |
| 文章编号： | 23980342 |
| 修稿时间： | 09 21 2006 12:00AM |
Analysis of Principles of Taxing on Capacity from Jurisprudence |
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| WU Yu-lian.Analysis of Principles of Taxing on Capacity from Jurisprudence[J].Journal of Huaqiao University(Humanities & Social Science),2007(1):74-79. |
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| Authors: | WU Yu-lian |
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| Institution: | School of Law, Peking Univ. , Beijing, 100871, China |
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| Abstract: | Starting with the analysis of the principles of taxing on capacity, the presents the topics of formal equality and virtual equality and has the concept of equality analyzed jurisprudentially. On the basis of the preceding theories of the formal and virtual equality, the concludes that the principle of taxing on capacity is and is only a formal equality or equality of opportunity, but with a pursuit of virtual equality and different from pure formal equality and virtual equality, and gives a correction to the popular viewpoints that the principle of taxing on capacity is a pursuit of virtual equality. |
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| Keywords: | principles of taxing on capacity formal equality virtual equality |
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