“积累莫返”现象的制度探索与现状反思  

Institutional Exploration and Current Reflection on "Accumulation Without Torsion" Phenomenon

作　　者：周家和 ZHOU Jiahe(School of Law,Lanzhou University,Lanzhou 730000,China)

机构地区：[1]兰州大学法学院,甘肃兰州730000

出　　处：《兰州工业学院学报》2023年第4期105-108,共4页Journal of Lanzhou Institute of Technology

摘　　要：“积累莫返”之害在税负不断加重的表面含义之下,有着重复征税的本质,也是当今税法制度建设绕不开的问题。从古代的原文文本出发,明确“积累莫返”的实质内涵和制度成因,结合现代税法原理,反思当今中国税收制度的相关问题,并横向类比其他国家制度,进一步强化税收法定原则,为后续税收法治发展提出设想和依据。Under the surface meaning of the increasing tax burden,"the harm of accumulation without torsion"has the essence of double taxation,and is also an unavoidable problem in the construction of the current tax law system.Starting from the original words of the ancient text,this paper clarifies the essence and institutional causes of the accumulation without torsion,combines the principles of modern tax law,reflects on the relevant issues of China's current tax system,and horizontally compares with other countries,further strengthen the principle of statutory taxation and puts forward ideas and basis for the subsequent development of the rule of law in taxation.

关 键 词：“积累莫返” 重复征税 《明夷待访录》 

分 类 号：F810[经济管理—财政学] D912[政治法律—法学]