量能课税是税法上的一个重要概念,它源于经济学对税收公平的“能力说”表述,并因其与分配正义的契合而得到法学界的引介。关于量能课税是学术思想抑或是法律原则的分歧,很大程度上导因于偏重理想还是现实的立场差异,问题的关键在于确认量能课税的效力贯穿税法的全过程。我国税法应摆脱单纯经济工具定位,将量能课税写入宪法,在平衡宏观税负的基础上优化税制结构,并在具体税种设计中更好地体现税收负担能力。落实量能课税,能够赋予税法以人本化的精神气质,使之真正成为分配正义之法和纳税人的“守护神”。 Quantitative taxation is an important concept in the tax law. It derives from the “ability theory ” expression of fairness of tax in economics, and is introduced by jurisprudence for its compatibility with distributive justice. The question whether quantity tax can be academic or legal is largely due to differences in positions that favor ideality or reality. The crux of the matter lies in confirming that the effectiveness of quantitative taxation runs through the entire process of tax law. The tax law of our country should get rid of the positioning of purely economic tools, write the amount of energy tax into the constitution, optimize the tax structure on the basis of balancing the macro tax burden, and better reflect the tax burden ability in the specific tax design. The implementation of the amount of tax, can give the tax law the humanistic spirit, so that the real distribution of justice and taxpayers “patron saint.”