从宪制看中国古代税制改革及其启示

发布时间：2018-05-23 10:53

本文选题：古代税制 + 井田制　；参考：《社会科学战线》2017年03期

【摘要】：运用财政社会学的方法,对中国古代税制从宪制层面进行理解,是一种崭新思路。从税制入手,中国历史可以划分为井田制(春秋之前)时期——授田制(战国至南北朝)时期——均田制(北魏至唐中叶)时期——两税法(唐中叶至清)时期。详细分析四种税制的变化,可以发现中国古代税制的基础是土地制度,唐中叶之前整个国家的税收以实物征收和服役为主,直到唐中叶之后始向货币征收转变,历经"王安石变法"、张居正"一条鞭法",直到清雍正"摊丁入亩"才完成了两税法,废除了人头税,转变为财产税。贯穿于中国古代税制的核心特征包括:地权核心、公私并存、家国同构和循环往复。这在某种意义上构成了中国古代宪制的一部分。立足于此,当代中国税制改革应稳定土地税制、推进间接税制、稳妥处理房地产税改革。
[Abstract]:It is a new way to understand the ancient Chinese tax system from the constitutional level by using the method of fiscal sociology. Starting from the tax system, Chinese history can be divided into the period of well field system (before the Spring and Autumn period)-the period of granting farmland (from warring States to the Southern and Northern dynasties)-the period of average land system (from the Northern Wei Dynasty to the middle of Tang Dynasty)-the period of the two tax laws (from the middle of Tang Dynasty to the Qing Dynasty). Through detailed analysis of the changes of the four kinds of tax systems, we can find that the basis of the ancient Chinese tax system was the land system. Before the middle of the Tang Dynasty, the whole country's taxes were mainly collected and served in kind, but only after the middle of the Tang Dynasty did it change to the currency collection. After "Wang Anshi reform", Zhang Juzheng "one whip law", until Qing Yongzheng "spread into mu" completed the two tax laws, abolished the head tax, converted to property tax. The core features of tax system in ancient China include: the core of land ownership, the coexistence of public and private, the isomorphism of home and country and the circulation. This, in a sense, formed part of the ancient Chinese constitution. Based on this, the tax system reform in contemporary China should stabilize the land tax system, promote the indirect tax system, and handle the real estate tax reform securely.
【作者单位】：中共中央党校政法部;
【基金】：国家社会科学基金青年项目(15CFX050) 国开行资助中央党校2015年校级一般项目(N02013140)
【分类号】：D929

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