总量分配到税权分配:王安石变法的财权分配体制变革

From the Distribution Based on Total Revenues to the Distribution Based on Tax Right:the Transformation of Fiscal Distribution System under the Reform Instituted by Wang Anshi

王安石变法时期财权分配体制发生了重要变化。北宋前期经历了“乾德之诏”规定的地方支度经费外归属中央,到景德立额后逐步转向上供定额外留用地方的变化,中央与地方财政分配总体上都是总量分配。王安石变法设立朝廷财政,规定了朝廷财政所属赋税窠名,促使中央与地方及中央各财政机构间逐步实行税权分配。制度逻辑由北宋前期取法于唐后期“两税三分”变为“窠名分隶”。税权分配制以进一步强化财政中央集权为目的,加剧了三司(户部)财政和地方财政的困窘。税权分配的财权分配体制在北宋有一个逐步演进的过程,且存在地区差异,到南宋成为财权分配普遍性的基本制度。

In the period of the Reform instituted by Wang Anshi(王安石),the fiscal distribution system underwent important changes.The early North Song Dynasty saw the policy of the central government's entitlement to all revenues minus the necessary expenditure by the local government,stipulated by “the Decree of Qian De(乾德之诏)”by Emperor Taizu of the Song Dynasty(宋太祖),which gradually transitioned to the local government's entitlement to all revenues minus the fixed amount given to the central government during the reign of Emperor Zhenzong of the Song Dynasty(宋真宗).The fiscal distribution between the central government and the local governments was overall the distribution based on total revenues.In his reforms,Wang Anshi established imperial court finance(朝廷财政),stipulated the types of taxes under imperial court finance,and prompted the gradual adoption of the system of distribution based on the tax right shared by the central government and the local governments,and also shared by various central financial institutions.The institutional logic of such policy in the early North Song Dynasty was originated from“the division of revenues entitlement to the central government,the local governments and various central financial institutions(两税三分)”of the late Tang Dynasty,and then changed to“the division of revenues entitlement to stipulated types of taxes(窠名分隶)”.The system of distribution based on tax right aimed to further reinforce the centralization of finances under the state,but aggravated the financial difficulties of the State finance Commission(三司)or the Ministry of Revenues(户部)and also the financial difficulties of the local administrations.In the South Song Dynasty,the fiscal distribution system characterized with the distribution based on tax right evolved gradually and differed regionally,becoming the universally basic system of fiscal distribution.