收入分配视角下的汉唐时期赋税制度变迁及启示  

Changes and Enlightenment of the Tax System in Han and Tang Dynasties from the Perspective of Income Distribution

作　　者：童光辉[1,2] TONG Guanghui

机构地区：[1]浙江财经大学 [2]中国社会科学院大学浙江研究院

出　　处：《税务研究》2022年第10期128-135,共8页

基　　金：国家社会科学基金一般项目“公共性视角下的财政本质问题与中国古代财政史研究”(项目编号:20BJY212)的阶段性研究成果。

摘　　要：汉唐时期,我国建立了以“人丁为本”的赋税结构,从汉代的“轻地重人”政策逐步发展到唐代中前期按丁计征的租庸调制。这种赋税结构虽然能在一定的历史条件下促进小农经济发展与培植国家税源,但在收入分配上存在诸多负面效应。为此,统治者不得不采取各种纠偏措施试图纠正这些负面效应,“斟酌贫富”和“调均贫富”成为这一时期赋税制度变迁的主线之一。总结历史经验,直接税体系的建设和发展,不仅在于私人部门向公共部门让渡部分经济利益,更是对整个社会公私关系的动态调整,包括家庭在内的微观经济主体的边界、规模和结构都会随着税制变迁而发生深刻变化。税收政策能够有效调节收入分配的关键至少有三:一是有利于人口适度增长和家庭规模优化;二是有利于劳动力与土地等生产资料的合理配置和有效结合;三是有利于提高全社会成员的抗风险能力。During the Han and Tang Dynasties,China established a “people-oriented taxation structure”,which gradually developed from the policy of “paying less attention to land and paying more attention to people” in the Han Dynasty to the adjustment of rent and levying according to the population in the middle and early Tang Dynasty.Although this tax structure can promote the economic development of small farmers and cultivate national tax sources under certain historical conditions,it has many negative effects on income distribution.For this reason,the rulers had to take various corrective measures to try to reduce those negative effects.“Considering the rich and the poor” and “balancing the rich and the poor” became one of the main lines of the changes in the tax system during this period.Summarizing historical experience,the construction and development of the direct tax system is not only about the transfer of some economic interests from the private sector to the public sector,but also the dynamic adjustment of the public-private relationship in the whole society.Profound changes have taken place with the changes in the tax system.There are at least three keys for tax policy to effectively adjust income distribution:first,it is conducive to moderate population growth and optimization of family size;second,it is conducive to the rational allocation and effective combination of labor and land and other means of production;third,it could help to improve the anti-risk ability of all members of society.

关 键 词：收入分配 赋税制度 均平思想 人头税 直接税 

分 类 号：K234[历史地理—历史学] K242[历史地理—中国史] F812.9[经济管理—财政学]