康乾盛世的税收制度文化诱因

The Culture Cause of the Taxation System during the Heyday of the Kangxi and Qianlong Periods

清朝初中期税收制度的得当运用,以及其中的税收思想、税收心理等文化因素所产生的深远影响,促使种族矛盾和阶级矛盾得到缓和,经济社会逐渐复苏和发展,对满清政权迅速崛起与稳固,社会相对繁荣而形成康乾盛世起到了很重要的作用。当代中国应借鉴康乾盛世税收制度文化的经验,改进和完善适应新时期发展的税收制度,在全社会培养和形成依法纳税与主动护税协税的良好税收氛围,促进国家政权稳固和民生改善。

The tax system was well designed during the middle period of Qing Dynasty. The cultural factors such as the thought and psychology of taxation have a far-reaching impacts on the formation of the heyday of the Kangxi and Qianlong periods. It helped to ease the contradic- tion of race and class, to recover economic and to stabilize the society at that time. Contemporary China should draw lessons from the experiences of the tax system culture, and improve and perfect the tax system to adapt to the new period of development. The incubation of good tax culture can promote the stabilization of socity and increase the social welfare.