“黄宗羲定律”与国家治理——一个并税式改革史的角度

发布时间：2018-01-19 16:24

本文关键词： “黄宗羲定律” 中央集权政治治理　出处：《湖湘论坛》2016年05期 　论文类型：期刊论文

【摘要】：由于中央集权的特殊体制,"黄宗羲定律"也反映出税负改革与王朝更迭存在着相当紧密的互动关系,最终导致了中国古代社会周期率的形成。从治理的角度来看,"黄宗羲定律"是解读传统中国政治治理的隐含密码,并税制改革周期律得以形成的重大原因在于中央与地方在税收博弈中,地方完全失利而财政权一统于中央,而中国特殊体制下的行政开支又无限增长。凡此种种,暗税在历次并税制改革后反复出现,国家的治理从财税制度的失衡导致了政治的全面失败。
[Abstract]:Due to the special system of centralization of power, Huang Zongxi's Law also reflects the close interaction between tax burden reform and dynasty change. From the perspective of governance, "Huang Zongxi's law" is the hidden code to interpret the traditional Chinese political governance. The major reason for the formation of the periodic law of tax reform lies in the fact that the central government and the local government in the tax game, the local government is completely defeated and the fiscal power is unified in the central government. However, the administrative expenditure under China's special system has increased infinitely. In all these cases, hidden taxes have appeared repeatedly after the reform of the tax system, and the governance of the country from the imbalance of the fiscal and taxation system has led to a total political failure.
【作者单位】：福建农林大学;
【分类号】：D691.2
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