从公平、正义看个人所得税的制度设计

公平、正义是构建社会主义和谐社会的基础.公正的个税制度不仅有利于对弱势群体的扶助,更有利于整体和谐社会的建构.本文从罗尔斯的正义理论出发,依托制度学的研究成果,从五个方面论证了公正的个税制度设计的实现途径,即个税制度设计的价值取向要公平正义,个税制度决策的过程要公平正义,个税制度设计的要素要公平正义,个税制度执行的安排要公平正义以及个税制度的生存环境要公平正义.

A research into the institutional design of personal income tax from the perspective of fairness and justice

The foundation of a harmonious socialist society is fairness and justice.A fair personal income tax system is not only good for the support of the weak group,but also for the overall construction of a harmonious society.Based on Rolles's justice theory and the current achievement on tax regulation research,this paper dis- cusses ways to achieve the fair institutional design of personal income tax:fairness should be embodied in the fol- lowing five aspects:the design of the value orientation,the decision-making process,the essential elements that are designed,the execution arrangement and the survival environment.