英国都铎王朝的济贫税及赋税精神  

The Poor Rate of Tudor Dynasty and its Taxation Spirit

作　　者：张殿清[1] ZHANG Dianqing

机构地区：[1]河北大学历史文化学院,河北保定071002

出　　处：《经济社会史评论》2023年第2期35-47,127,共14页Economic and Social History Review

基　　金：国家社会科学基金重大项目“多卷本英国赋税通史”(18ZDA212)的阶段性成果。

摘　　要：为消除持续发生的社会贫困现象,都铎政府通过颁布系列《济贫法》,将教会主导的慈善捐款转变为政府强制征收的济贫税。济贫税是在地方实践基础上创建的新税。它以教会堂区为征税单元,自定税率,定期征收,税款用于救济本地贫困家庭,是一种议会授权的地方税。济贫税的出现标志着英国赋税功能从单纯获取财政收入,向直接用之于民、调节贫富差距的社会治理转变。税款用于国家内政和征收常规化成为英国近代赋税制度发展的原则。In order to eliminate the persistent phenomenon of social poverty,the Tudor government had enacted a series of Poor Laws to transform church-led charitable donations into a government-imposed tax on poverty.The poor rate was a new tax created on the basis of local practice.It was a kind of local tax authorized by the Parliament,with the parish as the collection unit,with a self-determined tax rate and regular collection,which was used to relieve the local poor families.The emergence of the poor rate indicated the transformation of the tax function from simply obtaining fiscal revenue to directly applying it to the people and regulating the gap between the rich and the poor in social governance.The use of taxes for national internal affairs and the regularization of collection had become the principles of the development of the modern tax system in England.

关 键 词：济贫税 都铎王朝 社会治理 税收原则 

分 类 号：K561.33[历史地理—历史学] F815.61[历史地理—世界史]