中外酒税史料略考及其得失评析  

A Brief Survey of Historical Materials of Liquor Tax in China and Overseas with Comments on Gains and Losses

作　　者：姚轩鸽 YAO Xuange(National Institute of Governance,Sanya University,Sanya,Hainan 572002,China)

机构地区：[1]三亚学院国家治理研究院,海南三亚572002

出　　处：《宜宾学院学报》2022年第10期84-94,共11页Journal of Yibin University

摘　　要：中外酒税都有漫长的历史。酒税之善体现在增加财政收入,维护基本的社会秩序,促进酿酒行业内外产业经济发展的平衡,能振济、救灾和防疫,通过为公共产品生产和供给提供资金支持,促进公共福祉的提升。酒税之恶体现在其正当性不足,侵害庶民的利益和尊严,用之于民的税款数量不足或存在结构性不合理。酒税既可能为善,展示其“必要的恶”的善性,也可能为恶,展示其“必要的恶”的恶性。The liquor taxes in China and overseas both have a long history. The goodness of liquor tax is reflected in increasing fiscal revenue, maintaining basic social order, promoting the balance of industrial and economic development inside and outside the liquor industry, relieving disaster with preventing epidemic, and enhancing public welfare by providing financial support for the production and supply of public products. The evil of the liquor tax is manifested in its lack of legitimacy, infringing on the interests and dignity of the public,with the amount of tax used being insufficient or structurally unreasonable. The liquor tax could be good, showing the goodness of“necessary evil”, or could be evil, showing the viciousness of“necessary evil”.

关 键 词：酒税 赋税 伦理 价值 

分 类 号：K107[历史地理—历史学] F811.9[历史地理—世界史]