唐朝“两税法”税制要素欠缺析论  

A Study of the Deficiencies of the Essential Factors of the“Twice-Taxation System”in the Tang Dynasty

作　　者：陈明光[1] CHEN Ming-guang(Department of History,Xiamen University)

机构地区：[1]厦门大学历史系,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2022年第4期70-85,共16页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家社会科学基金特别项目“中国税收通史”(22@ZH006);国家社会科学基金重大项目“中国古代财政体制变革与地方治理模式演变研究”(17ZDA1-75)。

摘　　要：唐朝建中元年颁行“两税法”,是中国古代影响深远的一次重大的农业税制变革。借用现代税收学的“税制要素”概念,从国家税法的规范性、完善性的角度剖析其税制要素欠缺及其影响可以发现,“两税法”有关纳税义务人、纳税客体、税率、纳税期限、减税免税、税务违章等诸多税制要素均存在着不同程度的欠缺,并不是一部规范的、完善的国家税法,实施百余年间所产生的诸多社会弊病均与此有关。经过五代十国至宋元明清历朝的取舍和弥补,中国古代沿承唐“两税法”而来的田赋制度的税制要素才逐渐齐备。The“twice taxation system”,introduced in the first year of the Jianzhong period during the Tang Dynasty,was a substantial reform of agricultural tax in ancient China with far-reaching implications.This article uses the concept of essential factors of tax systems in modern taxation to analyze the deficiencies of the“twice-taxation system”in terms of normativity and sophistication.The finding is that the“twice-taxation system”had deficiencies in essential factors like taxpayers,tax objects,tax rates,tax payment deadlines,tax reduction and exemption,tax violation,etc.It was neither a normative nor a sophisticated state tax law,giving rise to serval social maladies during centuries of implementation.With the trade-off and remedial actions taken by the subsequent dynasties from the Five Dynasties to the Qing,the land tax system,which was continued along and succeeded from“the twice-taxation system”,finally saw its essential factors put in place.

关 键 词：唐朝 “两税法” 国家税法 税制要素 田赋制度 

分 类 号：F129[经济管理—世界经济] K242[历史地理—历史学]