西方财产税法律制度的历史源流

发布时间：2018-04-14 14:01

本文选题：西方 + 财产税　；参考：《华东政法大学》2014年硕士论文

【摘要】：从国际上看，财产税是人类历史上最早的税种，它伴随着私有制的出现和国家的产生而产生。最早的财产税可以追溯到六千多年前的两河流域（今伊拉克境内），当时财产税的征税对象为居民的食物。四千多年前，古埃及法老胡夫远征西奈半岛时开征了遗产税，直接用作军事费用支出。在漫长的西方社会发展史上，从奴隶社会到封建社会，最终过渡到资本主义社会，财产税一直占据着西方国家政府最主要的收入来源。与其他制度一样，财产税法律制度的产生与演变不仅受到社会生产力及经济基础的约束，而且与一国的政治、经济思想有着千丝万缕的关系。从税种产生的时间顺序来说，西方财产税的历史发展过程大致是土地税、房产税（土地改良物税）、遗产及赠与税。最早的财产税是土地税，征税对象是土地上的农作物及农具、牲畜等，伴随着城市的出现和商品经济的产生，政府逐渐将目光放在土地上的改良物——房产上，从而形成了较为系统的不动产课税制度。其后，随着工业革命及资本主义工商业的迅速发展，私有财产迅速积累，社会贫富分化日益严重，对财产课税从土地逐步发展到个人财产，，如遗产，从而产生了遗产及赠与税。近现代以来，随着商品课税的盛行和所得税等新型税种的发展，财产税作为国家主要财政收入的地位和作用开始下降，但仍是一些地区地方政府的主要收入来源。财产税作为一种对私有财产课税的税种，自诞生之日起就有着公平社会财富、调节贫富差距的天然属性。不论是十七世纪开征的烟囱税、窗户税，还是近代课征的房产税、遗产税，无一不带有“劫富济贫”的侠盗主义色彩。从国内上看，改革开放三十几年来，我国经济突飞猛进，公民的私有财产也逐渐累积，然而城乡、区域经济发展的不均衡使得改革过程中出现了很多矛盾和问题。十八大报告指出，我国正进入全面深化改革的深水区和攻坚期，利益固化及贫富差距的日益增大使得社会矛盾层出不穷。要使改革的红利能够更加惠及全体人民，就必须对现有的收入分配制度进行改革。财产税作为一种公平社会财富的税种，在收入分配制度改革的过程中屡次被推上风口浪尖。然而，任何税收之施行都有其特定的历史和经济背景，中国是否需要施行财产税，如何发展财产税，均需要经过谨慎的推敲和斟酌。财产税在西方已经发展成为一个较为完善的税收体系，中国目前经历的财产税改革亦均能在西方财产税的发展演变中寻得踪迹。在对财产税的历史发展进行梳理的过程当中，笔者着重分析了财产税在西方社会及经济发展中的功能演变，从一开始作为国家主要财政收入，逐渐扩大到公平社会财富，一直到今天成为地方政府的主要财政收入以及政府提供公共服务的重要财源，突出了财产税公平社会财富、调解贫富差距的重要作用。通过对财产税产生的经济及政治背景的梳理，得出了财产税产生的经济及政治基础。随后，笔者将产权保护与财产税的征收相结合，很好地印证了产权保护与财产税制度在历史发展上的一致性。最后，结合当今中国的税制改革的历史及社会背景，为当前中国的财产税体制构建提出了几点建议。本文大部分内容来源于对外文文献的总结和提取，在成文的过程中，笔者大量翻阅了外文书籍、学术论文以及国家档案馆档案等第一手资料，形成了一个较完整且系统的西方财产税发展脉络。此外，本文并非孤立的论述西方财产税的历史发展，而是穿插论述了产权思想及制度之变迁以及私有财产权的保护等其他相关制度，从政治、经济、思想等多方面对西方财产税发展进行了全面而系统的梳理，实为本文的独创性所在。
[Abstract]:From the international perspective, the property tax is the history of mankind's earliest taxes, it is accompanied by the emergence of private ownership and national production. The earliest property tax can be traced back to six thousand years ago in Mesopotamia (now Iraq), when property taxes levied for the residents of food. More than four thousand years ago the ancient Egyptian pharaoh Khufu, expedition to the Sinai Peninsula to levy the death tax as military expenses. In the long history of the development of Western society, from slave society to feudal society, the final transition to capitalist society, the property tax has been dominated by Western governments is the main source of income. As with other systems, produce with the evolution of legal system of property tax is not only affected by social productivity and economic infrastructure constraints, and a country's political and economic thoughts are inextricably linked. The time sequence generated from taxes, western The property tax is roughly the development history of the land tax, property tax (landimprovements tax), estate and gift tax. The first property tax is levied land tax, land and farm crops, livestock, accompanied by the appearance of the city and the emergence of the commodity economy, the government will be gradually improved look at the land, real estate, and form a system of real estate tax system. Then, with the rapid development of the industrial revolution and capitalist private property, the rapid accumulation of social wealth differentiation is becoming increasingly serious, the taxation of property from the land development to personal property, such as inheritance, resulting in a heritage and the gift tax. In recent years, with the development of commodity tax and income tax in new type of tax, property tax as the main position and role of national fiscal revenues began to decline, but still is a local government in some areas The main source of income of the government.
As a tax on private property tax and property tax, since the date of birth will have a fairly natural attribute of social wealth, regulate the gap between rich and poor. Whether the seventeenth Century tax levy of the chimney, the window tax, or modern levied property tax, inheritance tax, one with "rich" grand nationalism. From the domestic point of view, more than 30 years of reform and opening up, China's rapid economic growth, the private property of citizens has gradually accumulated, but the urban and rural areas, regional economic development is not balanced so that there are many contradictions and problems in the process of reform. The eighteen report pointed out that China is entering the comprehensive deepening reform of the deepwater area and the crucial period of interest curing and the gap between the rich and the increasing the social contradictions emerge in an endless stream. In order to enable the bonus reform to benefit all the people, must be on the existing system of income distribution reform for property tax. As a tax fairness of social wealth, in the process of the reform of income distribution system repeatedly pushed in the teeth of the storm. However, any tax implementation has its specific historical and economic background, whether Chinese need to impose property tax, how to develop the property tax, all need to carefully weigh and consider the property tax in the West. Has developed into a relatively complete tax system, property tax reform China experiences at present were also able to find traces in the evolution of western property tax.
In the process of carding the historical development of the property tax, the author analyzes the function of the property tax in the western social and economic development in the evolution, from the beginning as the main financial revenue of the state, and gradually expand to the fairness of social wealth, until today has become an important source of financial income of local government and public services provided by the government the property tax fairness, social wealth, an important role in mediating the gap between rich and poor. Through the economic and political background of the property tax review, the economic and political basis of property tax generated. Subsequently, the protection of property rights and property tax levy combination, which is the tax system of property rights protection property and consistency in the history. At last, combined with today's China tax reform history and the social background, for the current construction Chinese property tax system and puts forward some Suggestion.
Much of the content from the summary and extraction of foreign documents, during the process of writing, the author read a great amount of first-hand foreign books, academic papers and national archives, formed a relatively complete system of the property tax and the context of western development. In addition, this paper discusses the historical development of the West is not the property tax isolated, but interludes on the vicissitude of property rights thought and system of private property rights protection and other related systems, from the political, economic, ideological and other aspects of the development of the western property tax comprehensively and systematically, it is the originality of this article lies.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.223

【参考文献】