赋税善恶的文艺书写与历史演进

Literary and Artistic Writing in Goodness and Evil of Taxation and Its Historical Evolution

税收在中国古代文学作品中的形象常被描绘成“无处不在的恶”,流传至今的诗文尽是对税收、税制、税吏的批判,导致了民众对税收的普遍恶感,苛捐杂税被看作导致社会变革的一大动因。近代以来的诗词小说戏剧以及报刊中描绘的税收以“乱”“多”为最。在公共财政语境中,税收则被视为“必要的恶”,税收形象呈现多元化趋势。税收文艺创作需要与时俱进,传递正能量,以先进文化凝聚人心,以优秀作品鼓舞人心。

Taxation was often portrayed as“ubiquitous evil”in ancient Chinese literary works.The poetry and prose that have been circulated so far had been full of critique on taxation and tax collectors plus tax system,which has led to a widespread aversion to taxation among the public,and excessive taxation had always been a major cause for social change.Taxation depicted in poetry,novels,dramas and newspapers has been characterized by“chaos”and“abundance”since modern times.Taxation presents the“necessary evil”in the context of public finance,and the image of taxation shows a diversified trend.Literary and artistic creation of taxation works needs to keep pace with the times and convey positive energy by uniting people with advanced culture and inspiring people with excellent works.