【作者】 李阳；

【导师】 姚恩全；

【作者基本信息】 东北财经大学 ， 经济史， 2016， 硕士

【摘要】 在中国传统社会几千年的历史发展中,统治者都在不断地对现有制度进行改革以适应统治和社会发展的需要。人丁税作为赋税制度改革的重要内容,适应了经济社会发展的变化,调节了社会各方面的利益,缓解了社会矛盾,发展了社会生产,满足了国家统治者的需求。对人丁税制度变迁的研究,既可以从一个侧面认识中国传统社会的制度变迁过程,揭示经济社会发展的内在机理,又可以为我们当前的赋税制度改革提供经验和借鉴。基于此,本文通过梳理中国传统社会人丁税变迁的历程,试图运用新制度经济学理论分析人丁税变迁的机理、影响因素及人丁税变迁所带来的绩效。以史为鉴,可以知兴替。与中国传统社会赋税制度变革相比,现代的税收制度改革,是政府供给主导的制度供给演化模式,现代国家调整税收制度的模式仍然是政府起主导作用,同时现在的税收调整不仅要注重纳税人的反应,还要注意影响税制改革的诸如社会背景、利益集团等因素①。通过回顾传统社会人丁税征收制度的变革,理清其制度变化的内在机理,对人丁税制度的变迁因素进行分析,这些对于当前税收制度改革有很大的借鉴价值。本文由六部分组成。第一部分,前言,包含研究人丁税的理论意义和现实意义、文献综述、研究方法、研究内容及框架、论文的创新和不足之处。第二部分,相关概念和理论基础,主要概述制度变迁理论和交易费用理论的相关内容,并界定本文研究涉及的相关概念。第三部分,中国传统社会人丁税制度的变迁过程。以时间为序,以传统社会不同历史时期重大税收制度改革为节点,勾划出中国传统社会人丁税制变迁的历史过程,提出人丁税在秦朝产生、在汉唐时期发展、在唐中叶以后趋于弱化以及在清代废除等变迁阶段。第四部分,基于历史上人丁税制变迁时期的分析,以历史上影响比较大的税制改革为重点,着力对人丁税制变迁的内在机理进行分析,即人丁税的产生机理、发展机理、逐渐弱化以至废除的机理,并分析影响人丁税制度变迁的相关因素。第五部分,中国传统社会人丁税制变迁绩效分析,即分析人丁税制变迁对中国传统社会经济发展带来的影响。这种影响具有双重作用,其负效用主要包括人丁税制度本身对社会经济发展的阻碍作用。其正效用主要包括对社会的激励作用、经济的推动作用、缓解社会矛盾的作用,第六部分,结论与展望。总结本文研究发现的规律和启示,即税收制度应该向公平正义方向发展、税收制度应该向民主化方向发展,并指出本文研究的不足和以后可能研究的发展方向。更多还原

【Abstract】 In the development of traditional Chinese society for thousands of years of history,the rulers are constantly on the existing system reform to meet the needs of the rule and social development.As an important part of the reform of taxation system,the people tax has been adapted to the changes of economic and social development,adjusted the interests of all sectors of society,alleviated social contradictions,developed social production and met the needs of the state rulers.The research on the change of the poll tax system can not only understand the process of institutional change of traditional Chinese society,reveal the internal mechanism of economic and social development,but also provide the experience and reference for our current taxation system reform.Based on this,This paper attempts to analyze the mechanism,influencing factors and the performance brought by the change of human tax by analyzing the process of the change of the traditional taxation system in Chinese society by the new institutional economics.To history as a mirror,you can know for Hing.Compared with the reform of taxation system in traditional Chinese society,the reform of modern taxation system is based on the perspective of new institutional economics.The reform of tax system is the evolutionary mode of government supply-led institutional supply.Now the state adjusts the tax system or government Role,and now the tax adjustment should not only pay attention to the taxpayer’s response,but also pay attention to tax reform,such as social background,interest groups and other factors.By reviewing the changes in the tax collection system of the traditional society,it is important to clarify the internal mechanism of the institutional change and analyze the changing factors of the human tax system,which is of great reference value to the current taxation system reform.This paper consists of six parts.The first part,preface,includes the theoretical significance and practical significance of research tax,literature review,research methods,research content and framework,the innovation and shortcomings of the paper.The second part,the relevant theoretical basis and concepts,mainly summarizes the theory of institutional change and transaction cost theory,and defines the relevant concepts involved in this study.The third part is the process of the change of the poll tax system.The author points out the historical process of the change of the tax system of the traditional Chinese society,and points out that the taxation of the people in the Zhou dynasty originated in the Tang and Song Dynasties,and developed in the Ming and Qing Dynasties.The Qing Dynasty weaken and abolish the stage of change.In the fourth part,based on the analysis of the history of the poll tax system changes,focusing on the tax system reform which has great historical influence,the author analyzes the inherent mechanism of the human tax system,that is,the mechanism,Gradually weakening or even abolish the mechanism,and analyze the factors affecting human tax system changes.The fifth part analyzes the performance of the traditional poll tax system in China,that is,the influence of taxation changes on traditional social and economic development in China.The negative effects include the taxation of the greedy nature of the ruler and the development of the social economy.The negative effects of the tax on the greed nature of the ruler and the development of the social economy are as follows:Hindering effect.The sixth part,conclusion and prospect.The taxation system should be developed in the direction of fairness and justice.The tax system should simplify the development of democratization,and point out the shortcomings of this paper and the direction of future research.更多还原