中西方包税制演变与当代税收征管改革  

Evolution of the Tax Farming in China and the West and its Relation to the Contemporary Tax Administration Reform

作　　者：贾洁蕊 JIA Jie-rui(College of Finance and Taxation,Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学财税学院,北京100081

出　　处：《太原师范学院学报（社会科学版）》2018年第6期81-86,共6页Journal of Taiyuan Normal University:Social Science Edition

摘　　要：纵观中西方财税史,不论是在14世纪到18世纪的欧洲大陆,还是在中国的宋元时期,包税制都曾经历了产生、发展、兴盛和消亡的过程。审视中西方国家包税制的演变过程,可以看出包税制基本符合"财政收入"的税收原则,基本能够达到"成本—效益分析"的要求,一定程度上有利于实现财政"稳定和发展经济"的职能,所以包税制的存在具有一定的必然性。但是由于财政转型、税制改革、协调征纳关系等财政体制演进的要求,包税制必然落后于社会发展而被淘汰。包税制是中西方财税史上一个重要的税收征管方式,总结历史上包税制的财政规律,对当代中国税收征管的改革有启示意义。In the history of finance and taxation, either the European continent from fourteenth Century to eighteenth Century or the Song and Yuan Dynasties in China, the tax farming had experienced the process of emergence, development, prosperity and extinction. This paper, by tracing the evolution process of tax farming in China and Western Countries, finds that tax farming basically conforms to the tax principle of financial income,meets the requirement of cost & benefit analysis and serves for stable and developing economy to a certain extent.However, in the evolution of the financial system, fiscal transformation, tax reform, and coordination of levy and payment, the tax farming must be eliminated since it can not adapt to the social development. A study of the tax farming in the history of China and the West will enlighten reform of tax administration of contemporary China.

关 键 词：包税制 财政规律 税收征管 

分 类 号：F810.42[经济管理—财政学]