谈苏轼的赋税观  

Of Su Shi's Views on Taxation

作　　者：刘清泉 LIU Qingquon(Research Institute of Three Sus＇ Culture, Meishan Sichuan 620010, China)

机构地区：[1]三苏文化研究院,四川眉山620010

出　　处：《乐山师范学院学报》2018年第9期1-6,共6页Journal of Leshan Normal University

摘　　要：苏轼反对苛税,主张薄赋税,即反对重税,主张轻税。所谓"薄赋税",就是减少榨取、减轻赋税之意。这些主张是苏轼德治仁政政治理想的体现。苏轼反对弊税,主张较赋税,即主张废除劣税,改良弊税。所谓"较赋税",就是考察、比较税法施行的效果对百姓是否有利,考察、比较只是手段,辨别优劣才是目的。他在上书朝廷的奏折中,主张免"五谷力胜税"、罢"赋税赏格钱",反对施行或废除"免役法",以及关于"折变"的意见可以看出他的赋税观。Su Shi opposes tax exaction and advocates tax reduction, opposing heavy tax and advocating low tax. The so-called ＂tax reduction＂ means to reduce exaction and achieve lesser taxes. These propositions reflect Su Shi’s political ideal of ruling by virtue and governing by benevolence. Su Shi objects to arbitrary taxation and stands for tax comparison, which is advocating abolishing taxes of bad effect and improving those of little effect. The so-called ＂tax comparison＂ is to inspect and compare whether the effect of tax law enforcement is beneficial to the people. Inspection and comparison are only means, which both serve the purpose of distinguishing the good from the bad. In his memorial letter to the court, he advocates the exemption of ＂grain taxes and strength-left taxes＂ and the abolishment of the policy of ＂paying taxes and getting reward money＂; in addition, he opposes the implementation of ＂exemption from service＂ and ＂paying taxes in other goods＂, all of which express his views on taxation.

关 键 词：苏轼 赋税 吴中田妇叹 五谷力胜税 赋税赏格钱 免役法 折变 

分 类 号：I206[文学—中国文学]