传统赋役减免制度的亲属伦理旨趣新探——兼论未来中国个人税负法制的亲伦改良

An Exploration on the Relational Ethic Purport of Traditional Taxes and Corvee Relief System with a Special Reference to the Ethic Improvement on China's Legal System of Personal Tax Burden

传统中国历代王朝出于对亲属间基本情感和伦理义务的尊重,设计制定了一系列赋役减免制度。这些制度,旨在协助民众履行其对父母妻子的伦理义务,以个人伦理义务的履行为国家秩序之基础。这些制度所蕴含的亲属伦理旨趣,也许可以成为治疗当今中国个人税负法制无视纳税人之家庭伦常责任之弊端的有益借鉴。

The authorities of traditional Chinese dynasties, for the sake of showing respect to the basic affection and the ethical obligation between relatives, designed and developed a series of tax reduction and exemption systems, which aimed at building a good national order by assisting people to fulfill their ethical obligations on parents and wife. The relational ethic purport, contained in these systems, is expected to be a good implication for the improvement of China＇s legal system of personal tax burden, which often ignores the family ethical responsibility of taxpayers.