英国1894年遗产税产生的古代税制背景考察  

Investigation on the Background of the Ancient England Tax System Produced by Estate Duty in 1894

作　　者：孙学美 SUN Xue-mei(School of History,Culture and Tourism,Liaocheng University,Liaocheng 252059,China)

机构地区：[1]聊城大学历史文化与旅游学院,山东聊城252059

出　　处：《聊城大学学报（社会科学版）》2024年第2期150-156,共7页Journal of Liaocheng University:Social Science Edition

基　　金：山东省社会科学规划项目(21CLSJ09):英国1894年遗产税与地权市场转型研究;山东省高等学校“青创科技支持计划”(2021RW004):工业化时期英国地权变革与国家治理。

摘　　要：古代英国税制中关涉1894年遗产税的税种主要有土地继承税和动产税两大类。土地继承税因各时期土地继承制度不同而有所变化:盎格鲁-撒克逊时期,不存在土地继承税;11世纪以后,随着封建制度的确立与发展,产生了继承金(relief)和继承捐(heriort)两种土地继承税,但随着封建制度的瓦解,土地遗赠行为逐渐摆脱了封建因素的制约,土地保有人获得了自由遗赠土地的权利,与封建土地保有制相伴随的继承金、继承捐便随之逐渐淡出英国税制历史舞台。与不动产(土地)不同,动产一直可由遗赠者自由处分,且在动产税征收实践中,“量能赋税”“累进制”等现代遗产税征收原则逐渐生成并不断地趋于成熟。古代英国土地继承税与动产税征收实践及其相关税制原则的发展与成熟,是1894年遗产税(estate duty)得以出台的重要历史前提与基础。In the ancient England tax system,the estate duty in 1894 mainly includes land inheritance tax and movable property tax.The land inheritance tax varies with the land inheritance system in different periods:in the Anglo-Saxon period,there was no land inheritance tax;After the llth century,with the establishment and development of the feudal system,there were two kinds of land inheritance taxes,relief and heriort.However,with the collapse of the feudal system,the act of land bequest gradually got rid of the restriction of feudal factors,and the land holder obtained the right of free bequest of land.Relief and heriort,which were accompanied by feudal land tenure system,also faded out of the historical stage of England tax system.Different from land,movable property can always be disposed of freely by the bequeathing,and in the practice of collecting movable property tax,such taxation principles as"quantity energy tax"and"progressive system"have gradually emerged and become mature.The unification of inheritance rules of land and movable property and the continuous development and maturity of modern taxation principles are the basis and premise for the introduction of estate duty in 1894.

关 键 词：1894年遗产税 继承金 继承捐 动产税 

分 类 号：K561[历史地理—历史学]