摘要
阐述了汉代的“税赋役”和唐代的“租庸调”及“两税法”,并从理想、技术与效能三个方面比较分析了汉唐的赋税制度,发现汉唐赋税征管组织体系松散,税收征管成本过高,治理效能偏低,其原因主要在于税收治理幅员太大,地理阻隔导致物流成本过高,税收征管技术有限。汉代和唐代的赋税制度演化史对现代税收治理的启示在于:税收制度理想必须根植于社会现实的土壤,所有的制度均要在实践中接受检验;税收制度体系必须有税收治理技术配套,变通执行可能会带来严重的秩序失范问题;税收基础必须建立在具有弹性的标的上,税收治理应当随着社会条件而动态调整;税收治理必须考虑治理规模与治理成本,在既有约束条件下实现治理成本最小化。
This essay elaborates on the“taxes,corvee and labor”of Han Dynasty and“Zuyongdiao”and“two-tax laws”of Tang Dynasty,and compares the tax system of Han and Tang Dynasties from three aspects:ideal,technology,and efficiency.It is found that the organizational system of tax collection and management in Han and Tang Dynasties was loose,the cost of tax collection and management was high,and the efficiency of governance was low.The main reason for this is that the scope of tax governance was too large,geographical barriers led to high logistics costs,and limited tax collection and management technology.The evolution history of the tax system in Han and Tang dynasties has at least three inspirations for modern tax governance:the ideal of the tax system must be rooted in the soil of social reality,and all systems must be tested in practice;the tax system must be equipped with tax governance technology,and flexible implementation may cause serious Point of order;the tax foundation must be established on elastic targets,and tax governance should be dynamically adjusted according to social conditions;tax governance must consider the scale and cost of governance,and achieve the minimization of governance costs under existing constraints.
作者
周志波
张卫国
ZHOU Zhi-bo;ZHANG Wei-guo
出处
《北京社会科学》
CSSCI
北大核心
2024年第3期89-100,共12页
Social Sciences of Beijing
基金
国家社会科学基金一般项目(23BJY030)——数字智能时代税收治理现代化的理论建构与实践路径。
关键词
赋税制度
税收治理
税收现代化
汉代赋税
唐代赋税
tax system
tax governance
modernization of taxation
taxes and corvee of Han Dynasty
taxes and corvee of Tang Dynasty
