中英传统税收文化比较

The Comparison of Traditional Taxation Culture Between China and Britain

中国传统税收文化与英国税收文化之间的差异,从整体上说,是时代的落差。中国传统税收文化反映了传统中国宗法社会的性质,适应着传统农业文明;而英国税收文化却顺应甚或促进了近现代工业文明。因此,要把借鉴英国税收文化要求税负公平、合理的正确主张和"中性"原则与继承发扬我国历史上重视税源涵养的传统智慧结合起来。

Generally speaking,the diffrences of taxation culture between China and Britain are diffrences of times.Chinese traditional taxation culture reflected the nature of traditional Chinese patriarchal society and adapted to traditional agriculture civilization.British taxation culture conformed and promoted to modern industry civilization.Chinese taxation ought to absorb the equity and neutrality of British taxation culture and pay attention to the tax source development of Chinese traditional wisdom.