摘要
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.
出处
《哈尔滨商业大学学报(社会科学版)》
2006年第4期54-57,共4页
Journal of Harbin University of Commerce:Social Science Edition
关键词
田赋制度
税收原则
黄宗羲定律
the system of feudal land tax
the tax principle
the law of Huang zongxi