从“家天下论”看中国皇帝天经地义的征赋役权——兼与西方赋税理论的比较

发布时间：2018-03-30 03:16

本文选题：赋税与赋役　切入点：赋役理论　出处：《华东师范大学学报(哲学社会科学版)》2007年01期

【摘要】：按照西方中古赋税理论,国王征收赋税须取得纳税人同意。与此不同,中国古代帝王征收赋役无需征得民众的同意。然而,为了有效地统治社会,历代的帝王、官僚及文人们为证明皇帝征税役权的合法性作了大量的解释和说明,由此形成了中国特有的赋役基本理论,即“皇帝家天下论”。西方赋税基本理论中的“同意”原则是以强调纳税人的权利来限制国王的税权,使赋税公平,从而实现公共利益。而中国赋役基本理论力图证明皇帝具有天经地义的征赋役权,是以牺牲全社会的利益来满足皇帝一家的私利。中西赋税理论的巨大差异是由各自的社会状况造成的。具体来说首先取决于征税者与纳税(役)人的身份及力量对比,其次则是由于中西文化及社会普遍观念的不同。
[Abstract]:According to the Western theory of taxation in the Middle Ages, the king must obtain the consent of the taxpayer. Unlike this, the ancient Chinese emperors did not need to obtain the consent of the people to levy taxes. However, in order to rule the society effectively, the emperors of the past dynasties, The bureaucrats and literati made a great deal of explanation and explanation to prove the legitimacy of the emperor's right of taxing servitude, which formed the basic theory of tax service peculiar to China. The principle of "consent" in the basic theory of taxation in the West is to limit the tax power of the king by emphasizing the right of the taxpayer and to make the taxation fair. So as to realize the public interest. And the basic theory of Chinese tax service tries to prove that the emperor has the right to levy and serve. The great difference in tax theory between China and the West is caused by their respective social conditions. Specifically, it depends first of all on the identity and power of the tax-payer and the tax-payer. The second is due to the differences between Chinese and Western cultures and social general concepts.
【作者单位】：中国社会科学院近代史研究所
【分类号】：K207

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