本文選題：宋代 + 稅收征收管理制度��； 參考：《西南政法大學》2012年碩士論文

【摘要】：賦稅的征收在中國古代源遠流長，宋以前的商稅在國家整個稅收中所占比例較小，加上重農(nóng)抑商的思想影響，對商業(yè)征稅一直沒有引起統(tǒng)治者的足夠重視，隨著商品經(jīng)濟的發(fā)展，商業(yè)在整個國家經(jīng)濟中所處的位置不斷提高，經(jīng)濟結構的變化不斷改變著統(tǒng)治集團的思想，宋代統(tǒng)治者開始農(nóng)商并重，大力發(fā)展商業(yè)。統(tǒng)治者為了更好的管理商稅，增加財政收入，不斷創(chuàng)新理念和形式，加強對商稅征收的管理，形成了一系列富有時代特色的商稅征收管理制度。 與前朝相比，宋代不僅有完善的征稅管理機構、遍布全國的征稅網(wǎng)點，而且形成了完善的商稅法律體系，宋代商稅法法律淵源分為兩類，一類是專門性法律規(guī)定即商稅則例，專門性商稅法律的出現(xiàn)是宋朝的一大創(chuàng)舉，另一類是綜合性法律規(guī)定，對稅場、稅務監(jiān)官的規(guī)定大都散落于諸如《慶元條法事類》、《宋刑統(tǒng)》等綜合性法律之中。宋代商稅的征收管理體系與前代相比更加穩(wěn)定化和網(wǎng)絡化，分為中央級商稅管理機關和地方各級商稅管理機關，，中央設置專門的機構管理商稅，地方則大多為行政長官兼任，形成了層層監(jiān)管層層相扣的商稅征收管理體制。 宋對前朝的商稅制度既有繼承，也有改進，其改進的地方幾乎與現(xiàn)代的稅收法律相近，具有其進步意義。在綜合以前的商稅法律政策基礎上，宋代創(chuàng)新性地制定了專門性商稅法律—《商稅則例》，以集中財權為目的，宋代統(tǒng)治者完善了商稅監(jiān)督機制，形成了具有其特色的審計制度和會計制度。其先進的管理理念和管理制度，吸引著后來人對其不斷研究和借鑒。 本文實證分析方法，在搜集和研究大量有關商稅資料的基礎上，試圖再現(xiàn)宋代商稅的征收管理制度。本文還應用比較的研究方法，突出宋代商稅征收管理制度的創(chuàng)新之處，以求更加準確解讀和歸納宋代商稅征收管理制度的獨到之處。正文分為三個部分。 第一部分宋代商稅征收管理機關，勾勒了從中央到路、州、縣完整的四級商稅管理網(wǎng)絡圖，還對基層征稅機關進行了剖析，簡述了基層征稅機關的負責人——稅務監(jiān)官的選派規(guī)則及考核辦法，揭示了稅務監(jiān)官地位的卑微。 第二部分詳述宋代商稅征收管理制度的內(nèi)容，其內(nèi)容包括商稅的稅種及抽稅標準、商稅征收行為及監(jiān)督、納稅行為及監(jiān)管等三個部分，分別從商稅概述、征稅主體、征稅客體三個層面全方位考察宋代商稅征收管理制度的內(nèi)容，通過研究分析向讀者呈現(xiàn)完整的征稅過程。 第三部分總結了宋代商稅征收管理制度的特點，從三個切入點剖析了這一制度的特征，并分析了形成這一特點的原因。結語部分歸納了宋代商稅征收管理制度的創(chuàng)新點，對比了當代與宋代法制環(huán)境的相似之處，指出當今社會應當繼承傳統(tǒng)社會法律的有益成分。
[Abstract]:The collection of tax has a long history in ancient China. Before the Song Dynasty, the proportion of Shang tax in the whole state tax was relatively small. In addition, due to the influence of the thought of emphasizing agriculture and suppressing commerce, the commercial taxation has not been paid enough attention to by the rulers.With the development of commodity economy, the position of commerce in the whole national economy is improving constantly. The change of economic structure is changing the thought of ruling group constantly. The rulers of Song Dynasty began to attach equal importance to agriculture and merchants and vigorously develop commerce.In order to better manage the business tax, increase the financial revenue, constantly innovate the idea and form, strengthen the management of the commercial tax collection, and form a series of commercial tax collection management system with the characteristics of the times.Compared with the previous dynasties, the Song Dynasty not only had perfect tax administration institutions, but also formed a perfect commercial tax legal system. The legal sources of the commercial tax law in the Song Dynasty were divided into two categories, one of which was the special legal provisions, that is, the commercial tax code.The emergence of specialized commercial tax law was a great pioneering work in Song Dynasty, and the other was comprehensive legal provisions. The regulations of tax inspector were mostly scattered in the comprehensive laws such as "Qingyuan articles and legalities", "Song penalty system" and so on.Compared with the previous generation, the collection and management system of the Shang tax in the Song Dynasty was more stable and networked. It was divided into central commercial tax management organs and local commercial tax management organs at all levels. The central authorities set up specialized agencies to manage the Shang tax, while most of the localities were concurrently held posts by the Chief Executive.Formed layer upon layer of supervision layer by layer business tax collection and management system.Song had inherited and improved the Shang tax system of the former dynasty. The improvement was almost similar to the modern tax law and had its progressive significance.On the basis of synthesizing the previous Shang tax laws and policies, the Song Dynasty innovatively formulated the special commercial tax law- the Code of Commerce tax. In order to concentrate the financial power, the rulers of the Song Dynasty improved the supervision mechanism of the Shang tax.Formed its own characteristics of the audit system and accounting system.Its advanced management concept and management system attract people to study and use for reference.On the basis of collecting and studying a great deal of information about commercial tax, this paper attempts to reproduce the collection and management system of Shang tax in Song Dynasty.This article also uses the comparative research method, highlights the Song Dynasty Shang tax collection management system innovation, in order to more accurately unscramble and induces the Song Dynasty Shang tax collection management system unique.The text is divided into three parts.The first part of the Song Dynasty Shang tax collection and management organs, outlined the central to road, state, county level of the integrity of commercial tax management network, but also to the grass-roots tax collection organs were analyzed.This paper briefly introduces the selection rules and assessment methods of the chief-in-charge of the basic taxation organs-the tax inspector, and reveals the humble status of the tax inspector.The second part details the content of Shang tax collection and management system in Song Dynasty, which includes three parts: commercial tax type and tax collection standard, commercial tax collection behavior and supervision, tax paying behavior and supervision, respectively from the commercial tax overview, the main body of taxation.The content of the collection and management system of Shang tax in Song Dynasty is studied in three aspects of the object of taxation, and the whole process of taxation is presented to the readers through research and analysis.The third part summarizes the characteristics of Shang tax collection and management system in Song Dynasty, analyzes the characteristics of this system from three entry points, and analyzes the reasons for its formation.The conclusion summarizes the innovation of the collection and management system of commercial tax in Song Dynasty, compares the similarities between the legal environment of contemporary and Song Dynasty, and points out that the society should inherit the beneficial elements of traditional social law.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：D929;D922.22

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