清末民初立宪语境下分税制的立与变

发布时间：2018-05-15 13:37

本文选题：立宪 + 分税制　；参考：《西南政法大学》2011年硕士论文

【摘要】：财政作为宪法研究的重要内容,本身即是宪法问题。租税国家,划分中央与地方的财权,关键在税权的合理划分,制度层面即表现为分税制。清末民初政治上的内忧外患、经济上的沉重负担、中国传统文化与西方权利思想的交锋,为分税制提供了广阔的试验场。本文基于史料文献,从思想和制度两个层面考察源于西方财政思想的分税制在不同的宪政模式下的演进历程,以探寻分税制在中国土壤中的生存之道,以期对今时分税制改革进而理顺中央与地方之关系有所裨益。全文主体部分共约37433字。除引言之外,共分为四个部分。第一部分阐述了清末分税制的创立过程。清朝末年,地方督抚权重,中央集权的财税体制日渐衰落,满清部族政制发生了变革,近代西方财税思想随着西学东进的热潮被介绍到中国。在政局变革和地方自治思潮的影响下,要求改变集权、划分中央与地方财政权限的呼声随之而来。清廷于预备立宪筹备事项中列明了厘定国家税、地方税的计划,并开展财政清理,为订颁国家税地方税做准备。当时中央与地方对国地税订立的先后、划分标准以及地方税的层级等问题存在颇多争论,没有达成一致意见。第二部分阐述了北洋政府前期分税制的建立。辛亥革命以后,联邦制思想盛行,独立各省纷纷要求划清中央财政与地方财政、实行自治。经过清末对分税制的讨论,分税制思想也逐步深化。中央政府在设立财政调查委员会等专门机构的基础上,颁行《划分国家税地方税草案》,对当时税目、将来税目分别进行了划分,并对地方特别税及附加税进行了限制。这是我国历史上第一次划分两税。但因为过于集权,此项划分遭到地方的抵制。后来袁世凯增修约法、镇压自治,分税制被取消。第三部分阐述了北洋政府中后期分税制的变迁。护国运动结束后,全国呈现出多元的政治格局,财政散乱,分税制被中断。1920年以后,联邦制思想发展为联省自治运动。在省宪运动蓬勃发展之时,分税制也恢复了活力。在曹锟时代恢复法统的背景下,1923年《中华民国约法》第一次以宪法的形式在国权与地方制度中列明了国税与省税及其划分标准,肯定了省、县的制税权。然而由于当时的制宪是中央军阀与地方军阀军力分权的结果,所以分税制无法按照宪法的设计实施。第四部分是对前面三段历史的评议。从清末预备立宪到民国北京政府时期的立宪风潮中,分税制经历了一个曲折的过程。这一制度虽开中国财税体制之先河,但因为法治权威、合理分权尺度和民主的缺失而屡遭破坏。我国当前在宪政的框架下应立足于本土,增强执政党的宪法思维,在坚持中央统一领导的前提下逐步放权,把握好分税的尺度,并整合社会力量,以期完善分税制,进而平衡中央与地方关系。
[Abstract]:As an important part of constitutional research, finance itself is a constitutional issue. The key to the division of fiscal power between central and local governments lies in the rational division of tax power. The internal and external political troubles in the late Qing Dynasty and the beginning of the Republic of China, the heavy burden on the economy, and the confrontation between Chinese traditional culture and western thought of right provided a broad test ground for the tax distribution system. Based on historical documents, this paper examines the evolution of the tax distribution system from the perspective of thought and system in different constitutionalism models, in order to explore the survival of the tax distribution system in the soil of China. In order to reform the tax system and straighten out the relationship between central and local. The main part of the paper is about 37433 words. In addition to the introduction, a total of four parts. The first part expounds the founding process of the tax distribution system in the late Qing Dynasty. At the end of the Qing Dynasty, the local governors and governors, the centralization of the fiscal and taxation system declined day by day, the Manchu clan political system changed, and the modern western thought of finance and taxation was introduced to China along with the upsurge of western learning to the east. Under the influence of the political situation change and local autonomy, the call to change centralization and divide the central and local financial powers followed. The Qing government set out the plan to determine the state tax and the local tax in the preparation of the constitution, and carried out financial clean-up to prepare for the enactment of the state tax and the local tax. At that time, there were many controversies about the establishment of central and local taxes, the criteria of division and the level of local taxes, and there was no consensus. The second part expounds the establishment of tax distribution system in the early period of Beiyang government. After the Revolution of 1911, federalism prevailed, and independent provinces demanded to distinguish central finance from local finance and implement autonomy. After the discussion of the tax distribution system in the late Qing Dynasty, the idea of tax distribution gradually deepened. On the basis of the establishment of the financial investigation committee and other special institutions, the central government promulgated the draft of the Local tax Division of the State tax, which divided the tax items at that time and in the future, and restricted the local special taxes and additional taxes. This is the first time in the history of our country to divide two taxes. But because of the excessive centralization of power, this division met with local resistance. Yuan Shikai later amended the law to suppress autonomy, and the tax distribution system was abolished. The third part expounds the vicissitude of the tax distribution system in the middle and late period of the Beiyang government. After the end of the movement for the protection of the country, the whole country presented a pluralistic political pattern, financial disarray, and the tax distribution system was interrupted. After 1920, the thought of federalism developed into the autonomous movement of the United provinces. At the time of the vigorous development of the provincial constitutional movement, the tax distribution system was also revitalized. Under the background of the restoration of legal unification in Cao Kun's time, the Treaty Law of the Republic of China in 1923, for the first time, set out in the form of constitution the national tax, provincial tax and their dividing standard in the national and local systems, and affirmed the power of tax control in provinces and counties. However, the constitution at that time was the result of the separation of military power between the central warlords and the local warlords, so the tax distribution system could not be implemented according to the design of the constitution. The fourth part is the review of the first three sections of history. During the period of constitutionalism from the late Qing Dynasty to the period of the Beijing government of the Republic of China, the tax distribution system experienced a tortuous process. Although this system is the pioneer of China's fiscal and taxation system, it has been repeatedly destroyed because of the rule of law authority, reasonable separation of powers and lack of democracy. At present, under the frame of constitutionalism, China should base itself on the local government, strengthen the constitutional thinking of the ruling party, gradually delegate power under the premise of the unified leadership of the central government, grasp the scale of tax division, and integrate social forces in order to perfect the tax distribution system. And then balance the relationship between central and local.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.22;D929

【参考文献】