孔子为政“五美”说与中国古代的财政——兼论税制上的任法令而坏制度

发布时间：2018-05-03 18:33

  本文选题：孔子 + 惠而不费　； 参考：《探索与争鸣》2017年11期

【摘要】：春秋时期,国家治理的基本理念,由原先的保证农业生产正常进行,转变为保证国家的财政税收。孔子论治政之"五美",而以"因民之所利"为宗旨,在政治上是极富远见的。"惠而不费,劳而不怨,欲而不贪",是孔子提出的国家治理的"国用"原则。其理据,即"百姓足,君孰与不足。百姓不足,君孰与足";其道义,即"节用爱人"。前者讲治政的事理,后者讲政治的正当性。但是,随着"国用"增加,国家以法令冲破制度对税率的规定,成为家常便饭;在实际的国家治理中,"因民之所利",越来越变得无足轻重。所以,从春秋以来,中国的统治者重税制的制定,却又不断地以增税的法令来破坏既定的税制,"总无名之暴征而立为常规",成为中国历史上税制演进之常态。
[Abstract]:During the Spring and Autumn period, the basic concept of national governance, from the original guarantee of normal agricultural production, to ensure the country's financial and tax. Confucius talks about the "five beauties" of governing government, and aims at "serving the interests of the people", which is politically far-sighted. " Favor without expense, labor without resentment, desire without greed, is Confucius's "national use" principle of national governance. Its rationale, that is, "the common people foot, the monarch who and insufficient." If the people are not enough, the monarch will have enough "; its morality, that is," to save one's love "." The former stresses the principle of governing government, while the latter stresses the legitimacy of politics. However, with the increase of "national use", it is common for the state to break through the regulations of tax rate by law; in actual national governance, "for the benefit of the people" becomes more and more insignificant. Therefore, since the Spring and Autumn period, the rulers of China pay more attention to the establishment of the tax system, but continue to destroy the established tax system with the law of tax increase, and "the total nameless levy is the norm", which has become the norm in the evolution of the tax system in the history of China.
【作者单位】： 上海社会科学院历史研究所;
【分类号】：D092;F812.9
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本文编号：1839613