钟摆效应:税法的新历史学法学解释  

Pendulum Effect:A New Historical Jurisprudence Interpretation of Tax Law

作　　者：张卓媛 马立国[2] ZHANG Zhuoyuan;MA Liguo(Department of Law,North China University of Technology,Beijing 100144;Marx School of Inner Mongolia University of Technology,Hohhot,Inner Mongolia 010051)

机构地区：[1]北方工业大学法律系,北京100144 [2]内蒙古工业大学马克思主义学院,内蒙古呼和浩特010051

出　　处：《内蒙古师范大学学报（哲学社会科学版）》2018年第5期92-109,共18页Journal of Inner Mongolia Normal University：Philosophy and Social Sciences Edition

基　　金：中国人民大学"统筹推进世界一流大学和一流学科建设"专项经费的支持(项目批准号:16XNL002)

摘　　要：前朝之弊,往往成为新朝前车之鉴、力矫之政。明朝灭亡的原因固然很多,但税收问题可谓其中病灶之一。清朝从明朝的覆亡中吸取教训,遵循原额主义,使税赋收入被勒为定额,造成刚性财政,引发诸多问题。清朝衰亡的根源也在于"永不加赋"作为刚性约束导致的这种僵化的财政经制。民国时期,苛捐杂税多如牛毛,所谓民国"万税"绝非夸大之词。新中国惩于民国税制之失,在税收方面采用尽量隐蔽的方式,呈现出严重依赖间接税的结构性特征,对民众产生乐观的财政幻觉,不利于国民意识的发育。The drawbacks of the previous dynasties have often become a warning to the succeeding governments. Although there are many reasons for the fall of the Ming Dynasty, the tax issue is one of them. The Qing government learned lessons from the fall of the Ming dynasty, stubbornly followed the original standards and caused tax revenue be levied as a fixed amount, resulting in rigid finances and ushering in many problems. The root cause of the decline of the Qing dynasty was also the rigid financial system. During the period of the Republic of China, exorbitant taxes and levies were as many as the hairs on an ox, and the so-called “million tax” in the Republic of China is no exaggeration. The new China’s over-correcting the tax system in the Republic of China adopted taxation as far as possible to be concealed relying heavily on indirect taxes, presenting an optimistic financial illusion for the people and not being conducive to the development of national consciousness.

关 键 词：新历史法学 间接税 财政幻觉 

分 类 号：K264[历史地理—历史学]