论包拯的财税法治思想

On Bao Zheng’s Thought on the Rule of Law in Finance and Taxation

包拯的财税法治思想生成于北宋积贫积弱、内忧外患的社会背景之下,根植于儒家以民为本、法家以法治国的思想之中,有着丰富的理论内涵。为了缓解财政危机,调和社会矛盾,包拯为官期间提出了一系列财税改革主张:轻徭薄赋,养民固本;占地还民,兴修水利;废除榷禁,扶植工商;减冗节用,控制支出。这些改革主张反映了包拯财政可持续发展的先进理念,在发展自由贸易、减轻百姓负担上发挥积极作用,一定程度上有助于缓解北宋的财政危机和阶级矛盾,并给当代财税制度提供历史镜鉴。

Bao Zheng’s thought on the rule of law in finance and taxation was born in the social background of poverty and weakness in the Northern Song Dynasty.It was rooted in Confucianism’s thought of people-oriented and Legalism’s rule of law,which has rich theoretical connotations.In order to alleviate the financial crisis and reconcile social contradictions,Bao Zheng put forward a series of fiscal and tax reform ideas during his official period:lightening the burden of taxation and maintaining the people;returning land to the people and building water conservancy;abolishing monopoly and encouraging commerce;reducing redundant expenditure and controlling expenditure.These reform propositions reflected Bao Zheng’s advanced concept of sustainable financial development,played a positive role in developing free trade and reducing the burden on the people,helped to alleviate the financial crisis and class contradictions of the Northern Song Dynasty to a certain extent,and provided a historical mirror for the contemporary fiscal and taxation system.