定额财政、税收瓶颈与治理失范——传统国家治理质量的财政视角  

Bottleneck of Taxation Ability of Ancient China and Its Consequences

作　　者：谢红星[1] XIE Hong-xing(Jiangxi University of Finance and Economics)

机构地区：[1]江西财经大学法学院

出　　处：《华中科技大学学报（社会科学版）》2020年第3期112-121,共10页Journal of Huazhong University of Science and Technology(Social Science Edition)

基　　金：国家社会科学基金冷门“绝学”和国别史等研究专项项目(19VJX023)研究成果。

摘　　要：由于缺乏必要的财产认证制度及技术手段,传统国家很难全面掌握经济运行及纳税人财产状况的真实信息,以及从千变万化的经济信息和纳税人财产变动信息中准确确定税收的合理额度与基准,由此,其税收不得不以建立在相对稳定的土地收成之上的田赋为主,并带有某种"定额财政"的特点。国家税收很难随着经济的成长而同步增加,尤其是很难从工商业创造的巨额财富中开辟稳定可期的税源。大一统中央集权帝国的建立意味着政府所承担的公共职能大规模扩张,国家财政支出由此极为浩大,难以减省,且随着王朝法制的逐渐败坏呈不可逆转的恶性膨胀趋势。为了解决收支之间的缺口,传统国家在"强干弱枝"的名义下,持续挤压和割夺地方财政,从而加剧了本已存在的地方经费之紧缺;地方官府为满足其俸给和经费的需求,不得不在正税之外浮收加征、摊捐杂派,并愈加愈多,反过来又影响国家正税之征收,最终百姓穷、国家亦穷,"藏富于民"变成了"藏富于官""藏富于豪强",国家与百姓双输。Lacking essential institutions and technical means on certifying property,it was difficult for ancient china to grasp true information about economy and property of taxpayers,and to calculate the reasonable limit of taxation.Therefore,taxes of ancient china had to be based on stable agriculture taxes,for which it was difficult to increase with the increase of economy,especially gain financial resources from the huge fortune created in commerce and industry.The expenditure of ancient china expanded unlimitedly as the centralized empire was established and the legal system corrupted.To solve financial problems,the central government of ancient china robbed taxes of local governments continually,which worsened finance of local governments.To supply the income in need of officials’salary and administrative funds,local governments imposed more and more extra taxes,which affected regular taxation.At last,the government and the people both failed,and the riches were captured by influential officials and landlords.

关 键 词：税收能力 定额财政 强干弱枝 浮收加征 

分 类 号：D929[政治法律—法学]