从包税制到税收法治：英国的变革路径与启示  

From Tax Farming to Tax Legalism： British Reform Pathand Its Enlightenment

作　　者：陈国文[1] 孙伯龙[2] 

机构地区：[1]兰州大学法学院,甘肃兰州730000 [2]上海交通大学凯原法学院,上海200030

出　　处：《中国石油大学学报（社会科学版）》2017年第2期41-47,共7页Journal of China University of Petroleum (Edition of Social Sciences)

基　　金：国家社会科学基金-般项目（11BFX039）

摘　　要：包税制对中世纪国家的财政意义重大,但社会多方面的因素推动包税制走向税收法治。从经济史与税收法治化的角度来看,英国包税制的演变主要体现在关税、消费税和炉灶税中,其衰落则是政治权力、重商主义、市民意识与市镇自治三个要素共同作用的结果。以《大宪章》为起点,英国在改革中逐步完善财税法治思想,最终废除包税制,并通过一系列改革措施落实了税收法定原则。虽然英国的税收法治化历程坎坷,但其变革路径仍可为当下中国财税体制改革提供有益的经验和启示。For the medieval governments＇ finance, tax farming was much more important. However, various social factors promoted tax farming to the tax legalism. From both the views of economic history and tax legalism, the evolution of British tax farming is typically reflected in the tariff, consumption taxes and stove tax, which were decomposed by three collaborative elements： the political power, the mercantilism, the public awareness and boroughs. Starting with the Magna Carta, the tax legalization of Britain is gradually improved in the reform of tax and financial system, and eventually the Parliament abolished the tax farm and controlled tax power, and, through a series of financial reform measures, implemented the principle of legislative taxation. The tax legalization process has had ups and downs, but the British reform path provides a useful experience and enlightenment for contemporary finance and tax system reform.

关 键 词：英国 包税制 税收法定主义 议会课税权 税收法治化 

分 类 号：DF09-561[政治法律—法学理论] DF432[政治法律—法学]