摘要
以清代前期税制为研究对象,中国传统税制的合法性基础是一种“编户齐民”下的税收正义,君主的征税权受天理、国法、人情限制,并在立法、执法、司法层面一以贯之.税收的平均贫富功能就重于财政收入功能.“均平”的税收理念在制度上旨在量能课税,却在实践中遭遇大量逃税漏税.为平衡效率和公平,明末清初立法者发起“摊丁入地”的税务改革,提高了稽征技术.由于国家征税能力不足,传统中国税制的重心始终在于平等和生存权.
Take tax law in the early Qing dynasty for example,the legitimacy's foundation of Chinese traditional tax law came from natural law.From early days of China,reducing the gap between the rich and the poor is more important than fiscal revenue.The idea of equality aimed at taxation according to Ability-to-pay,however,it was hindered by tax evasion in practice.For balancing efficiency and equity,legislators initiated the farmland tax reform to improve administrative technique.Due to insufficiency of infrastructural power,the key point of traditional Chinese tax law is still the equality and the subsistence rights.
出处
《人大法律评论》
2020年第1期68-90,共23页
Renmin University Law Review
关键词
均平
量能课税
实质课税
稽征经济
The idea of equality
Ability-to-pay
Substantive taxation
Economy principle
作者简介
付宁馨,清华大学法学院博士研究生
