论“公正”重于“关护”———对中国就业弱势群体税收支持政策的哲学反思

随着我国就业弱势群体的出现,财政部和国家税务总局陆续出台了一系列促进就业的税收政策,但由于这些税收政策在“公正”与“关护”两个基本原则运用上存在侧重点的偏差,导致这些政策的作用效果并不明显。“公正”与“关护”同属人类伦理学理论资源中的两个基本道德诉求。在就业弱势群体税收支持政策制定中,两者缺一不可、互相关联,但从国家宏观就业指导方针、道德原则的稳定性、持久性以及普遍性的角度看,应该坚持“公正”重于“关护”。

On "fairness" is important than "protection" ——thinking on China employment weak group's tax supporting policy

With the appearance of the minority in employment in our country,the Ministry of Finance and State Administration of Taxation carry out,in sucession,a series of tax policies to promote the employment rate.However,there is a bias in applying the“Justice”and “Care”principles,so that these policies are not effective as expected.“Justice”and “Care”—two fundamental moral demands in human ethicial theories —relate to each other and depend on each other in formulating the tax protective policies for the minority in employment.Nevertheless,from the angle of the national macro-specificpolicies in employment,the stability,permanence and generality of ethical principles,we should adhere to the opinion that “Justice”is more important than “Care”.