华东师范大学学报(哲学社会科学版) ›› 2007, Vol. 39 ›› Issue (1): 30-36.doi: 10.16382/j.cnki.1000-5579.2007.01.006

• 中西中古赋税理论比较研究 • 上一篇    下一篇

从“家天下论”看中国皇帝天经地义的征赋役权——兼与西方赋税理论的比较

黄敏兰   

  1. 中国社会科学院 近代史研究所，北京 100006
  • 收稿日期:2006-10-20 出版日期:2007-02-25 发布日期:2007-01-29
  • 作者简介:黄敏兰（1953—），女，湖北咸宁人，中国社会科学院近代史研究所副研究员

Chinese Emperors' "Justified" Right of Levying Taxes and Corvee——A Comparison with the Western Theory of Taxation

Min-lan HUANG   

  1. Institute of Modern History, Chinese Academy of Social Sciences, Beijing 100006, China
  • Received:2006-10-20 Online:2007-02-25 Published:2007-01-29

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摘要：

按照西方中古赋税理论, 国王征收赋税须取得纳税人同意。与此不同, 中国古代帝王征收赋役无需征得民众的同意。然而, 为了有效地统治社会, 历代的帝王、官僚及文人们为证明皇帝征税役权的合法性作了大量的解释和说明, 由此形成了中国特有的赋役基本理论, 即“皇帝家天下论”。西方赋税基本理论中的“同意”原则是以强调纳税人的权利来限制国王的税权, 使赋税公平, 从而实现公共利益。而中国赋役基本理论力图证明皇帝具有天经地义的征赋役权, 是以牺牲全社会的利益来满足皇帝一家的私利。中西赋税理论的巨大差异是由各自的社会状况造成的。具体来说首先取决于征税者与纳税(役) 人的身份及力量对比, 其次则是由于中西文化及社会普遍观念的不同。

关键词: 赋税与赋役, 赋役理论, 皇帝家天下论, 征赋役权, 良民义务

Abstract:

According to the medieval Western theory of taxation, a king could levy taxes only with the consent of taxpayers.On the contrary, an ancient Chinese emperor levied taxes and corvee, dispensing with people's consent.In order to effectively reign over society, however, monarchs, officials and men of letters in all dynasties made a lot of explanations and illustrations to demonstrate legitimacy of emperors' levying taxes, thus constructing a basic theory of taxation endemic to China.that is, a theory about an emperor's possession of all land and people under the heaven.The great difference between Chinese and Western theories of taxation was caused by their own social conditions, including a contrast of tax-gatherers' and tax-payers' status and power, and different Chinese and Western cultures and social universal ideas.

Key words: tax and corvee, theory of taxation, theory of corvee

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