中国古代财税体制改革及其启示  

The Enlightenment of the Reform in Ancient Chinese Fiscal and Taxation System

作　　者：段雨澜 Duan Yulan

机构地区：[1]国家税务总局税务干部学院

出　　处：《财政科学》2025年第2期153-160,共8页Fiscal Science

摘　　要：中国古代财税体制改革内容十分丰富,蕴含着宝贵的思想财富和实践智慧。本文在梳理分析我国历代财税改革思想与实践的基础上,认为我国古代财税体制改革在时间上通常讲求把握改革的窗口期;改革重点内容通常涉及改革观念体系、改变课税主体与征税对象并优化征收方式;在探索改革路径方面则呈现出以问题为改革导向、应用务实工作方法、以系统思维推进改革等特点。本文基于这些宝贵经验的启示性意义,就深入推进财税体制改革提出若干政策建议。The reform of China's ancient fiscal and taxation system is rich in content,containing valuable ideological wealth and practical wisdom.Based on the analysis of China's past fiscal and taxation reform ideas and practices,this paper pointed out that the reform of China's ancient fiscal and taxation system usually emphasized grasping the window period of reform in terms of time;The key content of reform usually involves reforming the conceptual system,changing the tax subject and tax object,and optimizing the collection method;In exploring the path of reform,it presents characteristics such as problem oriented reform,application of pragmatic work methods,and promotion of reform with systematic thinking.Based on these valuable experiences,this paper proposes several policy recommendations for promoting the reform of China's fiscal and taxation system deeply.

关 键 词：财税体制改革 国家治理 财税思想 

分 类 号：F812.9[经济管理—财政学]