宋代商税征收管理制度

发布时间：2018-04-15 19:33

本文选题：宋代 + 税收征收管理制度　；参考：《西南政法大学》2012年硕士论文

【摘要】：赋税的征收在中国古代源远流长，宋以前的商税在国家整个税收中所占比例较小，加上重农抑商的思想影响，对商业征税一直没有引起统治者的足够重视，随着商品经济的发展，商业在整个国家经济中所处的位置不断提高，经济结构的变化不断改变着统治集团的思想，宋代统治者开始农商并重，大力发展商业。统治者为了更好的管理商税，增加财政收入，不断创新理念和形式，加强对商税征收的管理，形成了一系列富有时代特色的商税征收管理制度。与前朝相比，宋代不仅有完善的征税管理机构、遍布全国的征税网点，而且形成了完善的商税法律体系，宋代商税法法律渊源分为两类，一类是专门性法律规定即商税则例，专门性商税法律的出现是宋朝的一大创举，另一类是综合性法律规定，对税场、税务监官的规定大都散落于诸如《庆元条法事类》、《宋刑统》等综合性法律之中。宋代商税的征收管理体系与前代相比更加稳定化和网络化，分为中央级商税管理机关和地方各级商税管理机关，，中央设置专门的机构管理商税，地方则大多为行政长官兼任，形成了层层监管层层相扣的商税征收管理体制。宋对前朝的商税制度既有继承，也有改进，其改进的地方几乎与现代的税收法律相近，具有其进步意义。在综合以前的商税法律政策基础上，宋代创新性地制定了专门性商税法律—《商税则例》，以集中财权为目的，宋代统治者完善了商税监督机制，形成了具有其特色的审计制度和会计制度。其先进的管理理念和管理制度，吸引着后来人对其不断研究和借鉴。本文实证分析方法，在搜集和研究大量有关商税资料的基础上，试图再现宋代商税的征收管理制度。本文还应用比较的研究方法，突出宋代商税征收管理制度的创新之处，以求更加准确解读和归纳宋代商税征收管理制度的独到之处。正文分为三个部分。第一部分宋代商税征收管理机关，勾勒了从中央到路、州、县完整的四级商税管理网络图，还对基层征税机关进行了剖析，简述了基层征税机关的负责人——税务监官的选派规则及考核办法，揭示了税务监官地位的卑微。第二部分详述宋代商税征收管理制度的内容，其内容包括商税的税种及抽税标准、商税征收行为及监督、纳税行为及监管等三个部分，分别从商税概述、征税主体、征税客体三个层面全方位考察宋代商税征收管理制度的内容，通过研究分析向读者呈现完整的征税过程。第三部分总结了宋代商税征收管理制度的特点，从三个切入点剖析了这一制度的特征，并分析了形成这一特点的原因。结语部分归纳了宋代商税征收管理制度的创新点，对比了当代与宋代法制环境的相似之处，指出当今社会应当继承传统社会法律的有益成分。
[Abstract]:The collection of tax has a long history in ancient China. Before the Song Dynasty, the proportion of Shang tax in the whole state tax was relatively small. In addition, due to the influence of the thought of emphasizing agriculture and suppressing commerce, the commercial taxation has not been paid enough attention to by the rulers.With the development of commodity economy, the position of commerce in the whole national economy is improving constantly. The change of economic structure is changing the thought of ruling group constantly. The rulers of Song Dynasty began to attach equal importance to agriculture and merchants and vigorously develop commerce.In order to better manage the business tax, increase the financial revenue, constantly innovate the idea and form, strengthen the management of the commercial tax collection, and form a series of commercial tax collection management system with the characteristics of the times.Compared with the previous dynasties, the Song Dynasty not only had perfect tax administration institutions, but also formed a perfect commercial tax legal system. The legal sources of the commercial tax law in the Song Dynasty were divided into two categories, one of which was the special legal provisions, that is, the commercial tax code.The emergence of specialized commercial tax law was a great pioneering work in Song Dynasty, and the other was comprehensive legal provisions. The regulations of tax inspector were mostly scattered in the comprehensive laws such as "Qingyuan articles and legalities", "Song penalty system" and so on.Compared with the previous generation, the collection and management system of the Shang tax in the Song Dynasty was more stable and networked. It was divided into central commercial tax management organs and local commercial tax management organs at all levels. The central authorities set up specialized agencies to manage the Shang tax, while most of the localities were concurrently held posts by the Chief Executive.Formed layer upon layer of supervision layer by layer business tax collection and management system.Song had inherited and improved the Shang tax system of the former dynasty. The improvement was almost similar to the modern tax law and had its progressive significance.On the basis of synthesizing the previous Shang tax laws and policies, the Song Dynasty innovatively formulated the special commercial tax law- the Code of Commerce tax. In order to concentrate the financial power, the rulers of the Song Dynasty improved the supervision mechanism of the Shang tax.Formed its own characteristics of the audit system and accounting system.Its advanced management concept and management system attract people to study and use for reference.On the basis of collecting and studying a great deal of information about commercial tax, this paper attempts to reproduce the collection and management system of Shang tax in Song Dynasty.This article also uses the comparative research method, highlights the Song Dynasty Shang tax collection management system innovation, in order to more accurately unscramble and induces the Song Dynasty Shang tax collection management system unique.The text is divided into three parts.The first part of the Song Dynasty Shang tax collection and management organs, outlined the central to road, state, county level of the integrity of commercial tax management network, but also to the grass-roots tax collection organs were analyzed.This paper briefly introduces the selection rules and assessment methods of the chief-in-charge of the basic taxation organs-the tax inspector, and reveals the humble status of the tax inspector.The second part details the content of Shang tax collection and management system in Song Dynasty, which includes three parts: commercial tax type and tax collection standard, commercial tax collection behavior and supervision, tax paying behavior and supervision, respectively from the commercial tax overview, the main body of taxation.The content of the collection and management system of Shang tax in Song Dynasty is studied in three aspects of the object of taxation, and the whole process of taxation is presented to the readers through research and analysis.The third part summarizes the characteristics of Shang tax collection and management system in Song Dynasty, analyzes the characteristics of this system from three entry points, and analyzes the reasons for its formation.The conclusion summarizes the innovation of the collection and management system of commercial tax in Song Dynasty, compares the similarities between the legal environment of contemporary and Song Dynasty, and points out that the society should inherit the beneficial elements of traditional social law.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D929;D922.22

【共引文献】