“量入为出”与“量出为入”原则之比较——基于中西方财税思想的差异  

A Comparison between the Principles of “Spending According to Income” and “Measuring Output as Input”—Differences in Financial and Tax Thoughts between China and the West

作　　者：苏宇宇 

机构地区：[1]新疆财经大学,财政税务学院,新疆

出　　处：《金融》2023年第5期979-983,共5页Finance

摘　　要：在近代之前的中国和西方财政税收制度的所遵循的基本准则分别是“量入为出”和“量出为入”。以英国为代表,在英国历史上的中世纪“量出为入”思想就已经体现于税收之中,一直到近代,曾无数次在税收上实行“量出为入”。而“量入为出”思想从古至今都是我国财政赋税的重要思想,尽管“量出为入”思想也在我国历史上有所出现和应用,但基本都是由于遇到了财政困难而采用的临时性措施。本文主要考察两种财税思想在中西方的演变发展,以及对于我国政府在新时代下制定理财政策,促进社会经济发展无疑会带来重要的启迪。The basic principles followed by the fiscal and tax systems of China and the West before modern times were “spending according to income” and “measuring output as input”, respectively. Repre-sented by the United Kingdom, the medieval idea of “measuring output as input” in British history has already been reflected in taxation, and until modern times, there have been few instances of implementing “measuring output as input” in taxation. The idea of “spending according to income” has always been an important idea in China’s fiscal taxation since ancient times. Although the idea of “measuring output as input” has also appeared and been applied in China’s history, it is basically a temporary measure adopted due to financial difficulties. This article mainly examines the evolution and development of two types of financial and tax ideas in China and the West, and undoubtedly provides important insights for the Chinese government to formulate financial policies and pro-mote social and economic development in the new era.

关 键 词：量入为出 量出为入 财税思想 中西对比 

分 类 号：F81[经济管理—财政学]