严复与亚当·斯密税收思想比较研究  

Comparative Analysis of Taxation Thought Between Yan Fu and Adam Smith

作　　者：滕淑娜[1] 

机构地区：[1]山东财经大学马克思主义学院,山东济南250014

出　　处：《中国石油大学学报（社会科学版）》2015年第2期67-71,共5页Journal of China University of Petroleum (Edition of Social Sciences)

基　　金：国家社科基金青年项目(13CSS019)

摘　　要：19世纪末,中国面临亡国灭种的危机。为此,严复本着"富强"中国的目的将亚当·斯密的赋税思想引入中国。在赋税理论上,严复对英国议会掌握税收大权的税制理论赞成有加,但同时严复又用治人者和治于人者的思想分析中国皇帝征税、臣民纳税的合理性,这显示了严复思想的不足之处;在赋税原则上,严复对斯密的"平等"、"确实"、"便利"、"节省"税制四原则大加赞赏,主张中国税制采用"平"、"信"、"便"、"核"四原则;在赋税来源及用途上,严复与亚当·斯密都主张赋税在为国家提供财政收入的同时要惠及于民,但在赋税的来源上,尤其是在对工资征税的问题上,严复与斯密的观念又不完全一致。通过对严复与亚当·斯密税收思想的比较研究,可以看出严复对挽救晚清危局的贡献及其局限性。Under the danger of China in the late 1890s, Yan Fu introduced the taxation thought of Adam Smith. In the first place, Yan Fu appoved the British tax theory which the parliament controlled the power of tax. But, at the same time, Yan Fu analyzed the rationality about the emporor＇s leving tax and the subjects paying tax from the opinion of the controller and the controlled. In the second place, Yan Fu approved Simith＇s four principles of taxation. At the same time, he called for China to put the principles into practice. In the third place, Yan Fu and Adam Simith both realized that taxation not only can＇t give major sources of wealth, but also it should give benefits to its subjects. However, in discussing the origin of taxation, especially about the salary tax, Yan Fu had different opinion with Adam Smith. From the above mentioned, we can see the contribution and limitation of Yan Fu.

关 键 词：严复 亚当·斯密 赋税理论 税收原则 赋税来源及用途 

分 类 号：K252[历史地理—历史学] F810.42[历史地理—中国史]