论宪法平等权对税收立法的拘束

《个人所得税法》的修改体现了税收公平原则,是平等权原则在我国法制领域所取得的重大进步.平等权原则对于全部国家公权力具有拘束力,纳税负担平等作为宪法平等权原则的下位原则,体现为量能课税原则,并具有宪法上的效力,拘束税收立法.税收负担平等的标准就是合理的差别待遇的标准,构成平等权原则在税收立法、行政和司法领域的判准.

Comment on the Restraint to the Taxation Legislation from the Equal Rights of the Constitution

The revision of Law of Personal Income Tax reflecting the principle of fair taxation is a great progress achieved in the aspect of equal right in the field of ruling by law in our country. The principle of equal right is with binding force to all the state public power. As the subordinate principle below the principle of the constitutional equality, the equality in taxation burden, etc. reflect the principle of taxation according to the ability, and have the constitutional effect, binding taxation legislation. The criterion of the equality in taxation burden is that of reasonable differential treatment, which constitutes the principle of equal power as the judging criteria of taxation legislation, administration and judiciary powers.