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13世纪英国税法发展的一个重要的特征就是臣民的公共财政义务取代封建主的封建义务。由此,税收也从封建性索取转型为国家性征收。在《大宪章》颁布后的75年时间内,基于动产而征收的国税已被人们熟悉和广泛接受,虽然它仍然是偶然才征收的。此时,国税已经成为定义明确的税收,它区别于以分封为基础的封建特权征收。而这一转变有两个特征:其一,税收是基于全王国的利益根据统一的税率向全国臣民征收;其二,征税必须获得共同同意。
An Important Feature of the Development of the British Tax Law in the 13th Century is that the public financial obligation of the subjects shall replace the feudal lord’s feudal obligation. As a result, tax revenue is also transformed from feudal claims to national ones. In the 75 years since the Magna Carta was enacted, state taxes levied on the basis of movables have been well-known and widely accepted, although it is still only occasionally collected. At this point, the national tax has become a well-defined tax, which is different from the feudal-based feudal privilege collection. And this change has two characteristics: First, the tax is based on the interests of the entire kingdom according to a uniform tax rate levied on subjects throughout the country; Second, the tax must be mutually agreed.