“量入为出”与“量出制入”:中英税制原则比较及异向发展  

“Tax-and-Spend”and“Spend-and-Tax”:A Comparison of the Principles of Chinese and British Tax System and Their Different Development

作　　者：滕淑娜[1] 杨帅[2] TENG Shuna;YANG Shuai

机构地区：[1]山东财经大学马克思主义学院 [2]山东财经大学经济学院,济南250014

出　　处：《经济社会史评论》2022年第1期85-94,128,共11页Economic and Social History Review

基　　金：2018国家社科基金重大项目“多卷本英国赋税通史”(18ZDA212);2020年国家社科基金一般项目“19-20世纪英国关税与贸易冲突研究”(20BSS049);2019年教育部人文社科一般项目“中英近代税制变革比较研究”(19YJA770014)的阶段性成果。

摘　　要：“量入为出”与“量出制入”分别是近代之前中英税制的基本原则。在中世纪至近代,英国税收无数次实行“量出制入”。中国自古代至近代,“量入为出”是税制的主要原则,“量出制入”也曾被提出和实行过,但大都是为应对财政困境而采取的临时性措施。考察“量入为出”与“量出制入”在中英两国的不同发展趋势,可以看出两国不同的政治经济制度、文化特征、法律习惯等对税制异向发展的重要影响。The basic principles of the Chinese and British tax systems before modern times were“tax-and-spend”and“spend-and-tax”separately.From the Middle Ages to modern times,Britain had implemented“spend-and-tax”for countless times in its taxation practice.From ancient times to modern times,the main principle of Chinese tax system was“tax-and-spend”.Although the system of“spend-and-tax”had also been proposed and implemented,most of them were temporary measures to deal with financial difficulties.By investigating the different development and influence of“tax-and-spend”and“spend-and-tax”in China and Britain,it can be found that the different political and economic systems,cultural characteristics,laws and customs have an important impact on the different development of the Chinese and British tax system.

关 键 词：“量入为出” “量出制入” 税制理论 政治制度 文化传统 

分 类 号：F812.42[经济管理—财政学] F815.61