国家治理逻辑下的税收制度:历史线索、内在机理及启示  

The Review of Chinese Tax System:Historic Rules,Intrinsic Mechanism and Enlightenment

作　　者：卢洪友[1] 张楠[1] 

机构地区：[1]武汉大学经济与管理学院

出　　处：《社会科学》2016年第4期30-38,共9页Journal of Social Sciences

基　　金：国家自然科学基金面上项目"中国财政分配的居民收入分配效应测度及矫正机制研究"(项目编号:71573194);国家社会科学基金重大项目"建构基于生态文明建设的公共财政体制研究"(项目编号:15ZDB158)的阶段性成果

摘　　要：以中国历史上的并税式改革、税收思想和税收制度安排为线索,解读其中折射出的国家治理困境和衍生的制度逻辑。中国古代税收制度在国家治理中主要表现为三种现象:"黄宗羲定律"下的王朝周期律;轻税思想、君主集权、征税权力之间的博弈困境;"明税"与"暗税"并存的财政制度安排。通过对这三种现象的梳理与概括,以"制衡与失衡的税收权力"、"中央与地方的税收博弈"、"名义与实质的税收体系"这三对基本关系来揭示隐藏着的中国税收历史周期性现象和治理逻辑,进而解读出现有税收制度在国家治理体系中面临着一脉相承的困境。依这一理论逻辑,应从税收法定、完善地方税体系与优化税制结构三方面入手,推动税收制度适应国家治理现代化。Based on tax merge reform, tax thoughts and tax system in history, we try to find the nature which reflects the national governance dilemma and derivative system logic. Ancient Chinese taxation system can be concluded as three phenomena： Huang Zongxi Law, game dilemma among the light tax thoughts, centralized monarchy and levy power, legal and potential tax institution. Combing and summarizing the three forms, we use three basic relations to reveal hidden tax history cyclical phenomenon and governance logic, namely restrained and unrestrained tax authority, central and local tax game, nominal and factual tax system. Then we make some suggestions about how to promote tax system to adapt to the modernization of national governance, such as legalizing tax, improving local tax system and optimizing tax structure.

关 键 词：国家治理 制度逻辑 税收历史 税收制度 

分 类 号：F810.422[经济管理—财政学]