中山大学学报社会科学版 ›› 2008, Vol. 48 ›› Issue (3): 97-109.

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制度嫁接:西式税制与清季国地两税划分

刘增合   

  • 收稿日期:2008-03-14 修回日期:1900-01-01 出版日期:2008-05-15 发布日期:2008-05-15

Grafting System: Western Tax System and the Division of State Tax and Local Tax in the Qing Dynasty

LIU Zhenghe   

  1. (Department of History, Jinan University, Guangzhou, 510632)
  • Received:2008-03-14 Revised:1900-01-01 Online:2008-05-15 Published:2008-05-15

摘要:

随着西方理财新知东播中土,西方财税知识体系,尤为清季各界人士所熟知。为解决国内税制弊端,清季朝野各方积极移植西方税制,将划分国家税、地方税作为调整中央与地方关系、筹备预算制度的要政加以推行。在国内固有制度与外来新制难以衔接的背景下,时人划分两税的学理资源,几乎大部分取法于日本、欧美等国。两税划分的过程中,由于对西式税制学理认知角度差异以及固守本省利益的需要,中央与各省在两税划分标准、税制分级等问题上,显然各有所宗。分税言论的歧异,隐隐显示出改革税制与固守本位的矛盾心态。

关键词: 两税划分, 清末财政, 西方税制, 知识与制度

Abstract:

With the western new fiscal knowledge transmission into China, people from upper class in the Qing Dynasty became familiar with the western finance and tax knowledge system. In order to stop the malpractice of domestic tax system, both the government and the public took an active part in grafting western tax system, and divided the taxes into state tax and local tax which aimed to adjust the relationship between the state and the local and prepare for budget system. However, domestic inherent system and foreign new system were hard to join together; moreover, the theory resources of two taxes division at the times almost came from Japan, Europe, America, and some other countries. In the process of dividing the two taxes, due to different benefits and different cognitions of the western tax theory, the state and the locals obviously held different opinions on standards and levels of the two taxes divisions. The different opinions on tax division vaguely reveal the contradictory ideas between reformation of tax system and adhesion of tradition.

Key words: division of two taxes, finance of the late Qing, western tax system, knowledge and system

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