释古与鉴今:包拯的财税思想及其历史实践

Interpretation of the Past and Referencefor the Present:Bao Zheng's Thoughts on the Finance-taxation and His Practice

包拯财税主张有着丰富的内涵。在财税收入上,主张薄敛赋、宽力役以恤民养税;扶植工商业以增加税源,保证财税收入来源。在财政支出上,主张节制非必要的财政支出,支持恢复生产和促进再生产的公共服务支出,减少无实际价值的消耗性支出,通过调整财税支出结构,促进财税制度的合理化。这些建议多为朝廷所接受,并付诸实践,对缓解当时财政问题取得较好的效果。其扶持工商业,限制或取消官府专卖,发展商品贸易的主张,具有一定的科学性和进步性,对后世也产生了深远影响。包拯财税思想中重视社会调查,深入基层,改革经济弊制,改善民生及顺应市场发展等诸多主张,对当今社会仍有重要的借鉴意义,其思想和实践中所包含的历史智慧和中国话语理念对当今中国财税政策的制定和实施也有一定的历史镜鉴。

Bao Zheng's rich fiscal and taxation propositions include:in terms of fiscal and tax revenue,low tax collection and lenient corvees are advocated to sympathize with the people and benefit the taxation and industry and commerce is supported to increase tax sources and ensure sources of fiscal and tax revenue;in terms of fiscal expenditure,control of the non-essential fiscal expenditure is advocated with reduction of consumptive expenditure with no real value,the resumption of production and public service expenditure in production are supported.Bao advocated the rationalization of finance and taxation system by adjusting the revenue and expenditure structure.Most of these suggestions were accepted by the imperial court and put into practice,which achieved good results in alleviating the financial problems at that time.Bao Zheng's thoughts on finance and taxation still have important reference significance for today's society,such as attaching importance to social investigation,reaching the grass-roots level,reforming the economic malpractice system,improving people's livelihood and adapting to the development of the market.The historical wisdom and Chinese discourse idea contained in his thought and practice also have a certain reference significance to the formulation and implementation of today's fiscal and tax policies.