摘要
收入分配不公成为影响中国社会长治久安的不利因素,必须通过改革予以解决。在各种改革路径中,法律手段应当受到充分的重视。财税法在各类法律制度中与收入分配的关系最为密切,因而其在收入分配改革中可以发挥最直接的作用。分配正义是引领收入分配与财税法制创新的共同价值与目标,而其内涵在我国当前主要体现为对公平的重视。财税法从价值、功能到结构都与分配正义的内涵相契合。在与收入分配改革的互动中,财税法需要在平衡国与民、央与地、贫与富的关系上发挥作用,体现出财税法制创新中的分配正义观。
Income distribution becomes an unfavorable factor influencing the long-term social stability in China,which needs to be solved by reform.Legal measure should be fully valued in all kinds of reform ways.Amongst all kinds of legal systems,finance and tax law has the closest relation to income distribution,and therefore it can play the most immediate role in income distribution reform.Distribution justice is the common value and objective of leading the innovation o income distribution and finance and tax legal system,the essence of which is currently reflected the emphasis on fairness.Finance and tax law goes well with the essence of distribution justice.In the interaction with income distribution reform,finance and tax law needs to play a role in balancing the relationships between nation and people,central government and local governments and poorness and richness,demonstrating the value of distribution justice on finance and tax legal system innovation.
出处
《中国法学》
CSSCI
北大核心
2011年第5期44-56,共13页
China Legal Science
