我国古代应对灾疫的税收实践、思想与启示  

Tax Practices and Thoughts in Response to Calamities and Pestilences in the Ancient China and Their Enlightenments

作　　者：史卫 SHI Wei

机构地区：[1]中国财政科学研究院

出　　处：《税务研究》2020年第8期138-143,共6页

摘　　要：我国古代灾疫频繁,抵御灾疫及灾后恢复生产的需要不仅催生了古代国家治理和税收征收制度,也影响和促进了与自然协调发展的税收制度的形成。历史上,我国通过税收减免、引导社会投入,尽力减少灾难损失,促进灾后生产恢复。在抵御灾疫的实践中,也产生了积蓄救灾、敬天修德、养民、节用等税收思想。这些实践和思想在今天还有一定的借鉴作用,即在抵御灾疫过程中应充分发挥税收政策的作用,不断完善税收制度,出台应急政策的同时要制定退出机制。In ancient China, calamities and pestilences were frequent, and the need to ward off calamities & pestilences and restore production after disasters not only gave rise to the ancient system of state governance and tax collection, but also influenced and promoted the formation of a tax system that developed in harmony with nature. Historically, China has tried its best to reduce disaster losses and promote post-disaster production recovery through tax relief and directing social investment. The practice of warding off calamities and pestilences has also given rise to the taxation ideology of saving up for disasters, respecting heaven and cultivating virtue, nurturing the people, and saving money. Those practices and ideas are still relevant today. The role of taxation policy should be given full play in the process of resisting calamities & pestilences, the taxation system should be constantly improved, and an exit mechanism should be developed along with emergency policies.

关 键 词：灾疫 抗灾防疫 税收制度 减免税 税收政策 

分 类 号：F812.42[经济管理—财政学]