平等原则【英】

principle of equality

译文来源

Marx, K. & F. Engels. Karl Marx Frederick Engels Collected Works (Vol. 8) [M]. London: Lawrence & Wishart, 1977: 279.

定义

在早期西方经济学著作中，公平、平等和公正原则，都称为平等原则或公平原则。较早提出这一原则的是英国古典经济学创始人威廉•配第。他认为，平等就是对任何人都没有偏袒，按比例征税。“不管赋税多么沉重，如果它对所有的人都按适当的比例征收的话，则任何人都不致于因负担赋税而使财富有所损失”。在历史上，对平等原则的发展影响较大的是亚当• 斯密。他在研究配第的平等思想的基础上，提出了税收的四原则理论，其中最重要的是公平原则。他认为，“一国国民，都须在可能范围内，按照各自能力的比例，即各自在国家保护下享得的收入的比例，缴纳国赋，维持政府。”这里，亚当• 斯密所说的平等，包括： (1) 应均衡地把税收负担分摊到地租、利润和工资上，不应把税收全部集中于利润；(2) 实行按各人收入的比例征税。虽然亚当•斯密的平等原则，是从加速资本积累的要求出发的，但也包含着合理负担税收的人类一般要求。到20世纪初，随着资本主义向国家垄断资本主义发展，公平原则的内容也发生了较大变化，逐渐分化成为普遍和平等两个原则，前者指普遍征税；后者指按照个人收入，实行收入多者负担率较高，收入低者负担率较低的累进税制原则（王美涵，1991：32-33）。
平等原则也是涉外税收负担原则之一，又称负担相等原则，主要是要求对外国跨国纳税人实行与国内纳税人同等的税收待遇，适用相同的税法，负担相同的税收。该原则的理论依据是税收中性原则，主张不对资本和商品在世界范围的流动进行歪曲和干预而放任其自由流动。但在这一原则下有可能出现两种不同的结果。一种结果是促进发达国家之间资本的流动，而另一种结果却是不能推动资本流向发展中国家。前者在欧共体国家之间表现最为突出，后者则提示各种发展中国家仍然得用负担从轻的优惠原则来吸引更多的外国投资。另外，这一原则只要求与本国纳税人相比负担同等，而并不是说在各国的税收负担都相等，因此，仍有可能利用各国之间税负的差异实现某种程度的避税（刘伟，1994：113）。

定义来源

[1] 王美涵.税收大辞典[Z].辽宁人民出版社,1991.
[2] 刘伟.经济学大辞典[Z].团结出版社，1994.

例句

1. 但是我们这些柏林的巴罗们却有自己的保留、自己的条件、自己的解释。他们是抱怨派［Heuler］，但绝对不是单纯的抱怨派；他们是带有保留的抱怨派，是静悄悄的反对派中的抱怨派：“但是，我们想要人民觉醒了的自由精神和平等原则所要求的那种新法律；我们想要真正的民主立宪制度〈即真正的无稽之谈〉；我们想要的不是仅仅靠刺刀和戒严来维持的安宁，而是另一种安宁，这种安宁是在政治和精神上〈！〉都有充分根据的思想的安静，是由于根据事实和措施确信人民每一阶级都有自己的权利而产生的一种安宁，等等，等等。” ——《马克思恩格斯全集（第六卷）》，1961：244-245

1. But our Berlin Barrots have their reservations, their conditions, their interpretations. They are wailers, but by no means simply wailers; they are wailers with a reservation: “that is to say”, wailers from the quiet opposition: “We, however, want new laws, such as are required by the awakened free spirit of the people and the principle of equality; we want a genuinely democratic-constitutional order” (i.e. a genuine absurdity); “we want tranquility which rests on more than bayonets and martial laws, which is a politically and morally (!) based pacification of mind arising from the conviction, guaranteed by deeds and institutions, that every class of the people has its rights etc., etc.” -Quoted from Karl Marx Frederick Engels Collected Works (Vol. 8), 1977: 279.

2. 它认为在市政改革方面对权利平等原则给以应有的评价是“适当的”。人们将发现，这种“认为是适当的”观点对于莱茵省是非常明智的，而且根本不能把它简单地看作是《科伦日报》富于创造性思维的证明。除了对该省精神给以适当评价以外，《科伦日报》还认为它的“职责”就是提供尽可能广泛的园地来进行有关市政改革的“形式”的讨论，它把“不平等”的形式也理解为上述形式。这种“忠于职责的热忱”，从个人利益和个人考虑的观点来看，被认为是适当的，不管这种观点本身是何等不适当。为了堵死躲在形式和内容的差别后面的《科伦日报》的一切藏身之所，我们提出一个毫不含糊的问题：它是否认为通过分开的市政机构依法确定的城乡不平等是权利平等的一种形式？它是否打算今后还让它的篇幅发表这一类以单纯形式问题为借口的议论呢？明天我们再回头谈《科伦日报》的上述文章。——《马克思恩格斯全集（第四十卷）》，1982：305

2. It finds it “appropriate” to pay allegiance to the principle of equality of rights in relation to the communal reform, a “finding appropriate” that will be considered very clever in respect of the Rhine Province, and not precisely as a proof of the inventiveness of the Kölnische Zeitung. Alongside this moderate allegiance to the spirit of the province, however, the Kölnische Zeitung considers it its “duty” to give as free scope as possible to discussion of the “forms” of the communal reform, among which forms it also includes the forms of “inequality”. This “devotion to duty” will be found appropriate from the standpoint of its private interests and private considerations, however inappropriate this standpoint itself is. To cut off all hiding places for the Kölnische Zeitung, which creeps into concealment behind the difference between form and content, we pose the categorical question whether it declares an inequality of town and countryside legally established by means of a separate communal system to be a “form” of equality of rights and believes it can continue to keep its columns open to pretences of such equality as a mere question of form. Tomorrow we shall return to the article of the Kölnische Zeitung in question. -Quoted from Karl Marx Frederick Engels Collected Works (Vol. 1), 1975: 269-270.

3. 马克思借以清晰地阐明资本主义社会的结构性不平衡的核心理论成就，是他对普遍逻辑的洞察，是他对包含着实质不平等的形式平等的洞见——那种平等不是注定要被逐渐抛弃的过去的残余，而是被铭写进平等的形式观点的结构必然性。从法律角度看，资本主义平等原则、自由个体之间的平等交换原则与实质性剥削和阶级统治之间并没有任何“矛盾”：统治和剥削正包含在法律平等和平等交换的观念之中；它们是普遍化的平等交换的必然因素（因为在这种普遍化的立场上，劳动力自身成为一个必须在市场上用来交换的商品）。——《文本的深度耕犁：后马克思思潮哲学文本解读》，2007：317

3. Marx’s key theoretical achievement, which allowed him to articulate the constitutive imbalance of capitalist society, was his insight into how the very logic of the Universal, of formal equality, involves material inequality-not as a remainder of the past to be gradually abolished, but as a structural necessity inscribed into the very formal notion of equality. There is no “contradiction” between the bourgeois principle of equality in the eyes of the law, the equivalent exchange between free individuals, and material exploitation and class domination: domination and exploitation are contained in the very notion of legal equality and equivalent exchange; they are a necessary ingredient of universalized equivalent exchange (since at this point of universalization, the laborer force itself becomes a commodity to be exchanged on the market). -Quoted from A Deep Plough: Unscrambling Major Post-Marxist Texts From Adorno to Zizek, 2011: 415-416.

网络参考例句

例句 1：
当然，柯亨并不是全盘肯定马克思的平等原则，而是既有坚持又有批评。——《论柯亨的分析马克思主义平等观》，山东师范大学硕士学位论文，2013
Cohen has not, of course, Marx overall affirmation of the principle of equality, but there are both insist on and criticism.

例句 2：
本文以公司法中的股东平等原则做为研究对象，写作目的可分为两个层次。——《股东平等原则：本体及其实现》，吉林大学博士学位论文，2013
This dissertation regards the principle of equality of shareholders in Company Law as the study object, the purpose of writing can be divided into two levels.

例句 3：
平等原则是现代法治的要求。平等原则要求农民与城市居民具有平等的法律地位，享受平等的权利，受法律平等保护。——“城乡一体化建设的私法原则”，载于《山东大学学报（哲学社会科学版）》2015年06期
The principle of equality is the request of the modern rule of law. The equality principle requires that the farmers and the city residents have equal legal status, enjoy the equal rights, and protected by the equality of law.