所得税演化的特殊因素:以近代禁榷制度的转变为视角  

Monopoly Power of Special Resources and the Evolution of Income Taxation in Modern Times

作　　者：金戈 王武林 Jin Ge;Wang Wulin

机构地区：[1]浙江财经大学财政税务学院,杭州310018

出　　处：《复印报刊资料（经济史）》2023年第5期44-56,共13页ECONOMIC HISTORY

基　　金：国家自然科学基金面上项目“长期增长中的最优财政政策:研究方法、一般规则与政策模拟”(72073116)。

摘　　要：中国税制发展的历史中,所得税雏形有着诸多表现形式,禁榷制度(一种对特殊自然资源的行政垄断制度)作为影响所得税演化的一种长制,在近代社会转型过程中,表现出一定的韧性。其中一个较为明显的特征是将血缘作为工具引入并加强,这种转变促使商业资本攀附权力获取超额回报并通过血缘进行代内代际的衔接,这样的组合不仅加强了商人依权获利的动机,也弱化了其他渠道对财政的有效填补。禁榷(垄断)与血缘的交互使得近代中国所得税维形演化和治理逻辑出现了异于西方的因素,而未能自发演进为具有近代意义的所得税体制。这一机制的些许传统在当代中国依然值得防微杜渐,深入了解其背后的历史渊源对促进市场经济平等准入、自由竞争和迈向共同富裕等目标的直接税改革有着重要的借鉴意义。The income tax is a representative tax in the direct tax system and has played an important role in the development and reform of the modern tax system.The crux of the problem,however,is that the income tax takes different paths in different countries.In order to track the evolution path of income tax in modern China,this paper uses the method of institutional economics to expand and analyze the hysteresis caused by formal and informal constraints affecting China's income tax on the transition of direct tax in modern times,and holds that the involvement of the Jinque system(administrative monopoly)in formal constraints and consanguineal kinship in informal constraints in ancient China influenced the evolution of income tax.The following conclusions are drawn:Firstly,from the perspective of institutional economics,the general rules of the evolution of income tax in modern China are sorted out.By studying the vertical and horizontal comparison of the development of modern income tax,this paper reveals the general evolution of income tax in modern China.The results are as below:(1)According to the results of the vertical comparison,China's income tax is greatly influenced by its own productivity level.As a long-term basic economic model in ancient China,small-scale peasant economy influenced the overall financial development trend back then.Although the tax similar to the income tax was levied in ancient China,it was mostly used as a temporary financial measure to relieve the crisis and could not exist for a long time.In modern times,as industry and commerce developed rapidly,China quickly introduced the western income tax system.As a result,the development level of income tax is obviously different from that of foreign countries.From the perspective of fiscal revenue,the contribution of income tax to the public finance is not significant,but it has become an important tax in modern direct tax system to some extent.(2)According to the results of the horizontal comparison,both modern China and the West introduced the

关 键 词：所得税 禁榷 自增强机制 下沉循环 

分 类 号：K25[历史地理—历史学] F812.9[历史地理—中国史]