中西中古赋税理论中的一些概念及其界定  

Some Concepts and Their Definitions in Medieval Chinese and Western Taxation Theories

作　　者：顾銮斋[1] 

机构地区：[1]山东大学历史文化学院,济南250100

出　　处：《华东师范大学学报（哲学社会科学版）》2007年第1期2-9,共8页Journal of East China Normal University（Humanities and Social Sciences）

基　　金：国家社会科学基金项目(编号为:05BSS013)

摘　　要：中西中古社会都存在赋税基本理论。在中国,赋税基本理论派生了一些具体理论,如“量入为出”、“量出制入”等。但在西方,“量出制入”作为一种理论较中国晚成,这时还仅以理念的形式存在,但同样由赋税基本理论派生,同样制约政府的征税活动。基本理论是一种深层理论,具体理论则是一种表层理论,前者一般决定后者的性质,后者则表现或反映前者的特征。基本理论是专制的,具体理论也一般是专制的;基本理论具有民主性,具体理论也一般具有民主性。There were basic theories of taxation both in Chinese and Western societies of the middle ancient period. In China, the basic taxation theory derived some specific theories. The basic theory was an in-depth theory, whereas those specific theories were a kind of surface theory; in general the former determined the latter＇s properties, whereas the latter reflected the former＇s characteristics. If the basic theory was absolute, then specific theories were generally absolute too; if the basic theory was democratic, then specific theories were generally democratic.

关 键 词：中古社会 赋税基本理论 赋税具体理论 

分 类 号：K107[历史地理—历史学]