论苏轼对征税成本的精细考量——以密州榷盐为例  

On Su Shi’s Careful Speculations on Administrative Cost of Imposing Tax——An Instance of Taxing and Monopolizing Salt in Mizhou

作　　者：喻世华 YU Shihua(Editorial Board of Journal,Jiangsu University of Science and Technology,Zhenjiang Jiangsu 212003,China)

机构地区：[1]江苏科技大学学报编辑部

出　　处：《乐山师范学院学报》2020年第2期1-5,共5页Journal of Leshan Normal University

摘　　要：税收是维持国家正常运转的必要工具和手段,但征税成本必须进行精准评估。密州是苏轼首次主持一州政务的地方,面对密州当时特殊的治理环境,对于盐课日增以及官营榷盐的建议,苏轼从政治成本、征收成本进行了精准分析。这种“安民”“利民”“便民”的仁者情怀以及实事求是的科学态度,能够为今天的税务征收提供有益的启示。Taxation serves as a necessary tool and means to maintain the normal operation of the country,however,the administrative cost of imposing tax has to be speculated accurately.Mizhou was the place where Su Shi first presided over and managed the affairs of a state.Faced with the special governance environment at that time,the state of daily increase in salt tax as well as the suggestions of official taxing and monopolizing salt,Su Shi carried out accurate analysis from perspectives of political and administrative costs.This benevolent breadth of vision of"comforting the people","benefiting the people"and"facilitating the people"and the realistic and down-to-earth scientific attitude can provide beneficial enlightenment for tax collection work at present.

关 键 词：苏轼 密州 盐课日增 官营榷盐 征税成本 

分 类 号：I206.2[文学—中国文学]