摘要
近代以来,伴随着中英社会转型的进程,盐税的功能亦有所不同。英国自16世纪开始向近代社会转型,其税收结构亦由此前以农业税为主向以工商税为主转变。这种结构直至20世纪初以间接税为主,而间接税又以关税和消费税为大宗,盐税作为消费税的一种,自1694年开征以来仅占英国税收的极小份额。就是这极小的份额,亦因国民反对,于1825年废止。与英国不同,自近代以来,中国因鸦片战争被迫打开国门,政府财政收入因要满足自我需求及偿还外债等不堪重负。有鉴于此,盐税与田赋、关税一起组成政府财政收入的三大支柱。由近代以来中英盐税功能的变迁可见,一国税制理论、税制结构及税收实践皆与本国国情密切相关。然而,无论国情如何差别,盐税的征收因不受国民的欢迎而最终废止。一国税制的设定需遵循国民共同利益和共同意愿原则,这一原则对国家稳定及未来发展具有重要意义。
With the social transitions in Britain and China since modern times, the functions of their salt tax have changed. In Britain, the tax structure changed from agriculture tax to industrial and commercial tax since the 16 th century. In the structure, indirect tax occupied a large proportion, which mainly consisted of impost tax and consumption tax. Salt tax, as one of consumption taxes, only occupied a little proportion since the levy of 1694, and it was abolished due to people’s opposition in 1825. Such tax structure continued till the early 20 th century. Different from Britain, Chinese salt tax occupied a very important status and was one of the three major sources of state revenue. Such function has changed since the foundation of the People’s Republic of China. Through the comparative analysis about the function of salt tax between Britain and China, we can see that different tax is connected with its state condition. However, we can also see that the building of a state tax system must obey its citizen’s willingness and interest which are very important to the state stability and development.
出处
《盐业史研究》
CSSCI
2015年第2期21-31,共11页
Salt Industry History Research
基金
国家社科基金青年项目"税制变迁与20世纪英国政府社会政策研究"(13CSS019)的阶段性研究成果
关键词
税制理论
税制结构
盐税
中国
英国
the theory of tax system
the structure of tax system
salt tax
China
Britain
