现代税收思想的渊源与发展

A Study on Origins and Development of Modern Taxation Thoughts

现代税收思想的最初发展涉及面广,本文主要考察关税、租税关系、税收与资本保护、经济分析工具的发展与税收思想的深化四个方面。在现代税收思想发展的初期,关税的性质与征管以及关税目标是讨论较多的主题。现代国家的运行需要经费,地租收入是国家最初的最主要收入来源。随着土地私有制的发展,税收在国家收入体系中的地位逐步上升。早期税收思想关注租金和税收两种不同形式的收入对国家运行的不同影响。租税之间的联系也持续得到关注。税收不应该损害资本,但在现实中又很难做到,如何征税才能尽量少损害资本就成为税收理论关注的重点。税收与经济有着密切关系,经济理论的发展推动着税收思想的演变,税收思想的演变背后有着深刻的现实背景。这些对于当下中国建立现代税收制度和构建有中国特色的税收学也有一定启示。

The initial development of modern taxation involves a wide range of aspects. This paper mainly examines customs, relation between rents and taxes, taxation with capital protection, deepening of taxation thoughts with the advance of economic analytical instruments. In the earlier period of modern taxation thoughts, the character of customs and customs administration were discussed more. Without funds, modern countries cannot operate. Land rents were the most important revenue of western countries. With the development of private land ownership, taxes share to the whole state revenues had been increased. Two different types of revenues land rents and taxes had different influence on the government operation, which had been discussed by earlier taxation scholars. The relation between rents and taxes had been continually focused on. Taxation should not damage the capital, but it is inevitable in reality. How to collect tax revenue to avoid damage to the capital as much as possible has become the focus of tax theory. There is a close relation between taxation and economy. The development of economic theory can promote the evolution of taxation thoughts. We can also find deep realistic background of taxation thoughts. The origins of development of modern taxation thoughts can give some implications for China＇s building modern taxation system and China＇s taxation science.