试析汤寿潜的税收思想

A Trial Analysis of TANG Shou-qian's Thought of Taxation

汤寿潜作为晚清立宪派的代表人物,针对晚清国疲民弱的现状,著书《危言》、《理财百策》,书中深刻体现了他的税收思想。在税收和国家的关系方面,他将税收视为国家正常运作的经济基础,同时也体会到税收对社会经济具有举足轻重的作用:关税保护政策关系到国家经济的发展;税收对民众生活具有调节作用。出于对税收这两大功能的认识,汤寿潜在书中提出了税收改革建设的建议,一方面主张整顿旧税,先后提出"包厘"和"裁厘加税"政策;另一方面建议创办新税,包括印花税、佛寺庙观税、矿税以及对于鸦片收重税等,这为财政困窘的清政府指明了税收改革的方向和具体实施路线。汤寿潜的税收思想是中国税收近代化道路中的重要内容。

TANG Shou-qian, as an early constitutionalism reformer, who had realized the poor situation of the late Qing Dynasty-an exhausted country with its weak citizens, wrote the two books respectively named Warnings, and Hundreds of Methods for Financial Management, which deeply reflected TANG Shou-qian＇s thought of taxation. In terms of the relationship between the country and its taxation, he recognized that a country＇s taxation should be regarded as the economic basis of the normal operation of the country, and meanwhile, at the same time, its taxation had an decisive influence on its social econo- my, which was verified by his two following specific viewpoints of the two basic functions of taxation-that the policy of tariff protection can affect the development of national economy, and its taxation could adjust the life of the country＇s citizens. Ac- cording to the two functions of taxation above, TANG gave some suggestions for taxation reforms. On one hand, he noticed the significance of adjusting the old taxes and suggested two kinds of taxes-＂bao-li＂ and collecting more taxes as a good idea; on the other hand, he suggested developing some new taxes, such as a stamp tax, a tax on temples, a tax on mines and a heavy tax on opium. All these things above pointed out a new route to the taxation reform of the Qing government. His thought of taxation is an important part of Chinese taxation modernization.