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本文从中国悠悠三千年封建社会的特殊性以及一个历史时代的政治、法律制度和哲学、伦理、道理、宗教、文学等观念对赋税思想发展的影响,论述了中国古代赋税思想发展的全过程。并指出中国古代赋税思想发展经历了六个阶段。这就是:一、萌芽阶段——西周至春秋时期;二、形成阶段——战国时期;三、确立阶段——秦至西汉中叶;四、完善阶段——西汉末年至唐五代;五、分化阶段——宋至明中叶;六、资产阶级赋税思想启蒙阶段——明清之际至鸦片战争前。文章认为,春秋时期由于社会经济的发展,引起土地所有制和赋税制度的变化,从而萌芽了封建地主阶级的赋税思想。战国时期,由于农业和手工业的迅速发展,社会经济发生了深刻的变化,出现了儒、墨、道、法家等各家的赋税思想,反映封建地主阶级利益的“贵义贱利”、重本抑末,主张经济干涉主义的赋税思想理论形成了。它奠定了我国二千年封建地主阶级的赋税思想的理论基础。秦至西汉中叶封建地主阶级和奴隶主阶级两种赋税思想进行了反复较量,确立了以儒家学派为代表的封建地主阶级赋税思想的正统地位。西汉未至唐五代封建地主阶级的赋税思想进一步完善,赋税制度进一步简化,思想理论完善而系统。财政赋税大权集中于中央。宋代由于资本主义经济的萌芽,传统的封建地主阶级赋税思想受到怀疑和批判。宋至明中叶进步的赋税思想家公开主张“言利”和抑兼并还提出了保护工商业者的利益的观点。明清之际至鸦片战争前,进步的赋税思想家对曾一度占统治地位的封建地主阶级赋税思想展开了尖锐有力的批判。提倡民主政治,主张工农商并举,反对封建国家的专卖政策,要求自由发展私营工商业和轻征工商税。标志了资产阶级赋税思想启蒙阶段的并始。
This article discusses the whole process of the development of tax thought in ancient China from the special characteristics of the feudal society in China for three thousand years, the influence of politics, legal system, philosophy, ethics, truth, religion, and literature in the historical era on the development of taxation ideas. And pointed out that the development of tax thought in ancient China experienced six stages. This is: First, the bud stage - the Western Zhou Dynasty to the Spring and Autumn Period; Second, the formation stage - the Warring States Period; Third, the establishment phase - Qin to the Western Han Dynasty; Fourth, the perfect stage - the late Western Han Dynasty to the Tang and Five Dynasties; - Song and Mid-Ming Dynasty; 6. The stage of enlightenment of the bourgeois taxation ideology - Before the Opium War of the Ming and Qing dynasties. The article believes that due to social and economic development during the Spring and Autumn Period, changes in the system of land ownership and taxation led to the emergence of taxation ideas for the feudal landlords. During the Warring States period, due to the rapid development of agriculture and handicrafts, profound changes took place in the social economy, and the taxation thoughts of Confucianism, Mohism, Taoism, and the Fajias have emerged, reflecting the “private interests of the feudal landowners”. This emphasis on the suppression of the root causes of economic interventionism advocated the formation of taxation theory. It laid the theoretical foundation for the taxation thought of the feudal landlords of our country in the year 2000. From the Qin Dynasty to the Western Han Dynasty, the feudal landlord class and the slave-owner class made repeated trials of taxation, establishing the orthodox status of feudal landlord class taxation thought represented by the Confucian School. The tax thoughts of the feudal landlord class in the Western Han Dynasty to the Tang and Five Dynasties have been further improved, the tax system has been further simplified, and the ideological theory has been refined and systematic. Financial power is concentrated in the central government. Due to the germination of the capitalist economy in the Song Dynasty, the taxation ideas of the traditional feudal landlords were questioned and criticized. The tax thinkers who advocated the progress of the Song and Ming dynasties openly advocated that “profit-making” and suppression also proposed the idea of protecting the interests of industry and commerce. From the Ming and Qing dynasties to the Opium War, the progressive tax thinkers launched a sharp and powerful critique of the taxation ideology of the feudal landlord once dominant. Advocate democratic politics, advocate workers, peasants and merchants simultaneously, oppose the monopoly policies of feudal countries, and require the free development of private industry and commerce and the levy of industrial and commercial taxes. It marked the beginning of the initiation phase of the taxation idea of the bourgeoisie.