摘要
我国在21世纪初的税改后,个别地方巧立名目"造费"向农民伸手的状况依然存在。尽管国家税源已从农业领域向非农领域完成了转移,农村转移支付也已实现,但整体上的赋税征收机制依稀还带有历史的痕迹。税收历史是解读中国传统社会的一大隐性密码,其演变轨迹呈现出与国家治理相依附的关系。传统社会难以根除杂税杂派的重要原因在于皇权制度的赋税法理。在当下的社会转型时期,重提黄宗羲问题依然具有重大现实意义,可以通过审视其背后的治理逻辑化解中国当代社会的治理困境和潜在危机。
Since China＇ s tax reform was completed at the beginning of this century, there still has been some situations where some local areas created ingenious titles ＂making expenses＂ for charging farmers. Although the national tax source has been transferred from the agricultural field to the non -agricultural field, and the rural transfer payment has been realized, the overall tax collection mechanism still bears the traces of the history. The history of taxation is one of the implicit codes to interpret China＇ s traditional society. The development and evolution in the history of taxation had taken on its dependence on national governance. The main reason why it was difficult for the traditional society to eradicate the miscel- laneous tax was the imperial system of taxation. In the current period of social transformation, it is still of great practical significance to mention the issue of the law of Huang Zongxi again. The governance difficulties and potential crises existing in China＇ s contemporary society can be resolved by examining the governance logic behind it.
作者
张富利
郑海山
ZHANG Fu-li;ZHENG Hai-shan(School of Law,Fudan University,Shanghai 200438,China;School of Arts and Law,Fujian Agriculture and Forestry University,Fuzhou Fujian 350002,China)
出处
《太原理工大学学报（社会科学版）》
2018年第5期40-48,共9页
Journal of Taiyuan University of Technology(Social Science Edition)
关键词
“黄宗羲定律”
并税除费
皇粮国税
免税收费
厘金制度
禁榷制度
并税式改革
＂the Law of Huang Zongxi＂
exemption from miscellaneous taxes and fees
royal grain tax
tax fi＇ee and charge expense
lijin System
governmental monopoly
the reform of consolidated taxes and charges
