中国田赋制度八变历史纵览及启示

The Comprehensive View and the Enlightenment of the Eight Reforms in the Feudal Land Tax System of China

田赋制度在税收古典体制中居于主导地位,纵观我国封建社会的赋税史,有八次具有划时代意义的田赋制度改革,即贡(夏)助(商)彻(周)、初税亩、租赋制、租调制、租庸调、两税法、一条鞭法以及地丁银等八种制度最为典型,鲜明的体现了亚当.斯密所提出的公平、确定、便利和最小征收费用原则。同时,黄宗羲所提出的“积累莫返之害”有诸多偏颇之处,其未考虑政府职能扩大、百姓负税能力增加、税制制定与执行的区别,以及新税制对原来苛杂的剔出和古典税制本身的缺陷。

The feudal land tax plays a determined role in the dassical tax system. Taking a panoramic view of the tax histery of the feudal society of China, there are eight epoch - making refoms in the feudal land tax which definitely reflect the principles such as equality, confirmation, convenience and the lowest fee of imposition, which are put forward by Adam Smith. Further, the law of Huang zong ：d has many disadvantages. It does not consider the expansion of the govemment＇s function, the enlargement of the taxpayer＇capability to bear tax burden, the difference between the policy making and enforcement, the elimination of unreasonable tax in the former system and the disadvantages of classical tax system itself.