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本文论述了从西汉末年至清代鸦片战争前赋税思想发展的三个阶段。文章认为:西汉末年至唐五代是封建地主阶级赋税思想发展完善阶段。代表地主阶级利益的贵义贱利,重本抑末、黜奢崇俭和经济干涉主义的赋税思想占主导地位。宋至明中叶,李觏、王安石公开主张言利,提出了保护工商业的税收政策。这一时期为封建地主阶级赋税思想的分化没落阶段。明清之际至鸦片战争前为资产阶级赋税思想启蒙阶段。以黄宗羲、顾炎武、王夫之为代表的赋税思想家公开否定传统的封建地主阶级的赋税思想,提倡工商业自由经营,发展国际贸易,提高商人的政治地位。标志资产阶级赋税思想的产生。
This article discusses the three stages from the end of the Western Han Dynasty to the thought of taxation before the Opium War in the Qing Dynasty. The article thinks: From the end of the Western Han Dynasty to the Tang Dynasty and the Five Dynasties, the feudal landlord class taxes thought perfect development stage. The noble and inexpensive interests that represent the interests of the landlord class dictate that taxation ideas that dictate extravagant and frugal and economic interventionism dominance. In the middle of the Song and Ming dynasties, Li Yong and Wang Anshi openly advocated preferential treatment and proposed a tax policy for the protection of industry and commerce. During this period, the feudal landlord class tax thinking divide the declining period. Enlightenment period of taxing bourgeoisie before the Opium War from the Ming and Qing Dynasties. Tax thinker represented by Huang Zongxi, Gu Yanwu and Wang Fuzhi publicly negates the tax thought of the traditional feudal landlord class, advocates the free management of industry and commerce, develops international trade and enhances the political status of businessmen. The emergence of tax ideology of bourgeoisie.