中国古代市舶征税向海关税的变迁及其财政意义

Transformation from Shibo to Customs Tax in Ancient China and Its Financial Significance

中国古代的对外贸易征税从唐宋元时期的市舶抽解,到明中后期的丈抽和饷税,再到清初设置海关税,有一个演进发展的过程,其变迁的表现反映在税收管理制度、税制体系设计、税收征收形式等各个方面。市舶征税向海关税变迁的原因是国家政治形势会改变和影响税制设计,商品经济发展的大趋势迫使税制变革,税收有利于保护私人主体的合法利益,从而促进社会的稳定。中国古代市舶征税向海关税变迁体现了古代财政向近代财政的转型,体现了财政对经济社会宏观调控作用的逐步强化。

The taxation of overseas trade in ancient China had undergone a process of evolvement from the tax collection of Shibo in the Tang,song and Yuan Dynasties,to Zhangchou and Xiangshui in the middle and late Ming Dynasty,and then to the customs tax in the early Qing Dynasty.Its transformation was reflected in various aspects such as tax management system,tax system design,tax collection form,etc.The reason for the change was that the national political situation would affect the design of tax system.On the other hand,the general trend of commodity economy development forced the reform of tax system.Tax revenue recognized and protected the legitimate interests of private subjects so as to promote social stability.The transformation from the tax collection of Shibo to the customs tax reflected the transformation from the ancient finance to the modern finance,and the gradual strengthening of the role of finance macro-control.