战国及秦:国家索取制度的形成与定型化

The Fixed and Formation of the Traditional State Tax System in the Warring States and Qin Dynasty

战国及秦的官社时代是中国传统赋税制度的形成和定型时期。以租赋徭役为主要形式和内容的中国传统赋税制度———国家索取制度,并不能简单地以近、现代国家财政税收理论去观察、认知,而应认识到其本质属性乃是国家以土地国有权制度、国家权力、政治暴力统治为基础建立起来的国家体制式社会生产关系。

The traditional state tax system was fixed and formed in the Warring States and Qin Dynasty. The main form and content of the traditional state tax system is the rent and corvee tax, which essence is economic content and sign of the social relations of production that established on the basis of land stateowned right system, state power and political violence.