古代“取之有度”的赋税思想对我国当代赋税制度的启示

The Enlightenment of Theory of“Moderate Collection of Tax”in Ancient China on Modern Tax System

在我国古代赋税制度中,"取之有度"的赋税思想被很多先人所主张。本文以管仲和有若为例,通过分析他们在赋税改革中"取之有度"思想的应用,从中找寻对当代赋税制度改革的启示,以期更好地维护我国社会稳定,促进当代社会税收体制的发展。

In the tax system of ancient China, the theory of ＂moderate collection of tax＂ had been adopted by many ancestor. This thesis analyzes the application of the theory of ＂moderate collection of tax＂ in tax reformation, such as Guan Zhong and You Ruo, so as to find out the enlightenment of this theory on modem tax system reformation which can maintain the social stability and promote the development of modem tax system.