论英国现代税收制度的确立

On the Establishment of Modern Tax System in Britain

光荣革命后,随着英国议会对国家财政控制的加强,国家开始对税收制度进行改革和统一管理,并在18世纪中期建立了一套现代意义上的税收制度。在18世纪,关税、消费税和土地税已经成为英国的常规税收和主要财政来源,从而形成了稳定的复合税制;税收征管方式也由包税制转为由政府直接征管,并逐渐实现了征税机制的科层化;税收结构根据经济发展和国家需要在不断优化、调整,18世纪中期,税收收入中以消费税和关税为主体的间接税比例已经超过了直接税。这一稳健且高效的税收体系不仅推动了英国现代政治制度建构的发展和完善,而且为18世纪英国赢得与欧洲大陆国家的战争并崛起成为世界强国提供了财政支持和保障。

With the strengthening of Parliament's control over the national finance after the glorious revolution,the state began to reform and unify the administration of the tax system,and a modern tax system was established in the mid18th century.In 18th century,customs duty,consumption tax and land tax had become the country's regular tax revenue and the main source of finance in Britain,based on which a stable compound tax system was formed;the method of levy and administration was transformed from the tax farming to direct collection and administration by the government,and the taxation mechanism has been bureaucratized gradually;the tax structure was constantly optimized and adjusted in accordance with the economic development and national needs,and the proportion of indirect taxes,which customs duty and consumption tax were the mainstay,has exceeded that of direct taxes in the mid18th century.This stable and efficient tax system not only contributed to the development of the modern political system of Britain,but also provided financial support and guarantee for Britain to win the war with continental European countries and rise as a world power in the 18th century.