| 摘要: |
| 包税制对中世纪国家的财政意义重大,但社会多方面的因素推动包税制走向税收法治。从经济史与税收法治化的角度来看,英国包税制的演变主要体现在关税、消费税和炉灶税中,其衰落则是政治权力、重商主义、市民意识与市镇自治三个要素共同作用的结果。以《大宪章》为起点,英国在改革中逐步完善财税法治思想,最终废除包税制,并通过一系列改革措施落实了税收法定原则。虽然英国的税收法治化历程坎坷,但其变革路径仍可为当下中国财税体制改革提供有益的经验和启示。 |
| 关键词: 英国 包税制 税收法定主义 议会课税权 税收法治化 |
| DOI：10.13216/j.cnki.upcjess.2017.02.0007 |
| 分类号:DF09-561;DF432 |
| 基金项目:国家社会科学基金一般项目(11BFX039) |
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| From Tax Farming to Tax Legalism:British Reform Path and Its Enlightenment |
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CHEN Guowen1, SUN Bolong2
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(1.Law school, Lanzhou University, Lanzhou, Gansu 730000, China;2.Ko Guan Law School, Shanghai Jiao Tong University, Shanghai 200030, China)
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| Abstract: |
| For the medieval governments finance, tax farming was much more important. However, various social factors promoted tax farming to the tax legalism. From both the views of economic history and tax legalism, the evolution of British tax farming is typically reflected in the tariff, consumption taxes and stove tax, which were decomposed by three collaborative elements:the political power, the mercantilism, the public awareness and boroughs. Starting with the Magna Carta, the tax legalization of Britain is gradually improved in the reform of tax and financial system, and eventually the Parliament abolished the tax farm and controlled tax power, and, through a series of financial reform measures, implemented the principle of legislative taxation. The tax legalization process has had ups and downs, but the British reform path provides a useful experience and enlightenment for contemporary finance and tax system reform. |
| Key words: Britain tax farming principle of tax statutory parliament tax power tax legalization |
