先秦赋税伦理思想的本质内涵及其批判

On the Essence and Critique of the Taxation Ethics in Pre-Qin Dynasty

究竟国家最高赋税权力应该由君主一个人独掌还是由全体公民共同执掌,这是赋税伦理研究必须直面的根本与核心问题。先秦赋税伦理思想的共同特征是:主张国家最高赋税权力应该全部由君主一个人独掌。其差别仅仅在于君主是应该遵循赋税道德独掌,实行王道赋税;还是应该不遵循赋税道德,不受任何约束地独掌赋税最高权力。先秦赋税伦理是一种极为片面、主观、恶劣的,背离了赋税道德终极目的的赋税伦理观,其价值取向奠定了中国几千年专制赋税制的伦理价值基础,制约、限制、阻碍了中国社会的繁荣、进步与发展。因此,在中国税制的现代化转型过程中,必须高度警惕这种赋税伦理思想价值观的危害。

Whether the supreme taxation authority is to be placed in the hand of the monarch or to be vested with the collectivity of all citizens is a fundamental and core issue of the studies of taxation ethics.The common feature of the thoughts of taxation ethics in pre-Qin days was that the supreme taxation authority was to be vested with the monarch and the authority was without any bounds.The only difference was whether the monarch should practice monarchical taxation following the principle of taxation ethics,or collecting tax without the limit of taxation ethics.The extremely unbalanced,arbitrary and foul taxation ethics in pre-Qin days was a deviation from the ultimate goal of taxation ethics,which had laid the foundation of ethic value for the autocratic taxation system in the several thousand years of Chinese history,and had become a restricting and obstructing force against the progress and development of Chinese society.Therefore,vigilance and guard against the harm of the values of this taxation ethics are required in the present modern transition of Chinese taxation system.