民国税制理论对现实关怀的历史检视  

A Historical Review of the Realistic Concern in the Tax System Theory During the Republic of China

作　　者：付志宇[1] 敖涛 FU Zhiyu;AO Tao

机构地区：[1]西南交通大学财税研究中心 [2]不详

出　　处：《宁波大学学报（人文科学版）》2024年第3期94-107,共14页Journal of Ningbo University：Liberal Arts Edition

基　　金：国家社会科学基金特别委托项目“中国税收通史”(22@ZH006)。

摘　　要：民国时期正值传统农业社会向近代资本主义社会转变。西方的现代化理念传入中国,促使国内各领域的理论不断丰富。作为民国时期财政学理论当中的重要组成部分,租税理论在各方面因素影响下,与当时税制紧密交织,并呈现出鲜明的时代进步性及现实关怀特色,也在近代税制发展史上留下了浓墨重彩的一笔。民国税制理论的建构与演化是一个系统的过程,在民国这样一个特殊的时期,以现代性逻辑进行了理性愿景上的建构主义以及实践基础上的演化主义尝试,尤其是演化过程中之于现实的各种探究、提炼和总结,体现出较强的进步意义。对比考察民国三个时期的税制理论,并从所属时代及其探寻现代化过程中沿用理路的角度出发,解析其与税制改革之间的互动关系,对现实的税制改革有一定的指导意义。During the Republic of China,traditional agricultural society was transforming into the modern capitalist society.The western concept of modernization spread to China,and promoted the continuous enrichment of domestic theories in various fields.As an important part of the fiscal theory in the period of the Republic of China,the theory of taxation was closely intertwined with the tax system at that time under the influence of various factors in the period of the Republic of China,and showed a distinctive feature of progress and realistic concern,leaving a significant mark in the history of modern tax system.The construction and evolution process of the tax system theory in the Republic of China is a systematic process.In the special period of the Republic of China,the constructivism on the basis of rational vision and evolutionism on the basis of practice were attempted by the logic of modernity.In particular,the exploration,refinement and summary of the reality in the evolution process show strong progressive significance.The tax theories of the three periods of the Republic of China are compared and examined,and their interactive relationship with tax system reform from the perspective of their respective eras and the principles used in the process of exploring modernization is analyzed,which will have certain guiding significance for practical tax system reform.

关 键 词：民国 税制理论 税制改革 财政思想 

分 类 号：F129[经济管理—世界经济]