宋代商税法律制度探析

发布时间：2018-08-28 13:44

【摘要】： 宋代商税法律制度的建立,在我国古代社会具有创时代的先进意义。之所以如此,得益于宋代商业在累积前朝成果的基础之上,得到了大规模的快速发展,社会经济的发展,思想观念的更新,使得法制也产生了新的变化,更加倾向于实用性与功利性。宋代商税征收机构分为中央和地方两类,在中央集权思想指导下,宋代商税征纳大权均掌握在中央手中,地方仅作为执行机构存在。宋代商税法律的形式多样,国家运用了诸类型的法律规范,从各个角度、层面作出关于商税征课的规定,包括敕、令、格、式、则例、申明等等。则例的形式,可以说是宋代的一大创举。大量的法令内容全面,类别清晰,有利于国家商税的征收,也对商业秩序建设起到了积极的效果。但是,封建社会国家机器运行的弊端无法避免,盘踞在商税征收网上的蛀虫贪赃枉法的行为使得执法过程遭到了破坏,商业在国家的控制和税吏栏头的盘剥双重压制下前行,最终难以朝更高的阶段发展。本文试图对诸现象进行分析,对商税法制加以归纳整理,以古鉴今,以探讨其历史价值及现实意义。
[Abstract]:The establishment of the legal system of Shang tax in Song Dynasty is of great significance in the ancient society of China. The reason for this is that on the basis of the accumulation of achievements of the previous dynasties, commerce in the Song Dynasty has developed rapidly on a large scale, the development of social economy and the renewal of ideology, which has also brought about new changes in the legal system. It is more practical and utilitarian. Under the guidance of centralization thought, the great power of commercial tax collection in Song Dynasty is in the hands of the central government, and the local government only exists as an executive organ. The form of Shang tax law in Song Dynasty is various, the state has applied various kinds of legal norms, and made regulations on commercial tax collection from various angles and levels, including charter, order, case, form, code of law, affirmation and so on. The form of the code of law, can be said to be a major initiative of the Song Dynasty. A large number of laws and regulations are comprehensive, clear categories, conducive to the collection of national commercial tax, but also to the construction of business order has played a positive effect. However, the malpractice of the state machine in feudal society could not be avoided. The corrupt behavior that perverted the law by covetous insects and perverted the law in the commercial tax collection network caused the business to go forward under the dual suppression of the control of the state and the exploitation of tax officials. Ultimately, it is difficult to move to a higher stage. This paper attempts to analyze the various phenomena, to sum up the legal system of commercial tax, and to explore its historical value and practical significance in order to learn from the past and the present.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D929;D922.2

【参考文献】