清末民初酒税制度因革论

清末财政困窘,支出浩繁,政府在维持旧有税收的同时,力图开辟新的税源,并因应时势而不断变化,酒税从厘捐到烟酒税这样的变化就体现了这一发展历程。民国初创,面临的财政危机依然如故,酒税征收仍然沿习清末旧制,弊病百出。当政者对酒税制度重新设计,意欲将其纳入国家财政收支系统的正轨。对原有酒税加以改革,举办公卖制度开征公卖费,新征烟酒牌照税,构成了民国初年酒税制度的主要内容。然而由于各种各样的原因,这一努力并没有达到制度设计者的初衷。     

元代的酒醋课

元代的酒醋课陈高华酒醋课是元代的重要赋税项目之一,迄今没有人作过专门的研究。本文就此问题进行初步的探讨。一金代有酒税、醋税。蒙古窝阔汗即位（公元１２２９年）后,耶律楚材建议在“汉地”征收各种赋税,为此建立十路课税所,其中便有酒醋税①。这显然是沿袭金朝...     

中国富豪捐款为何这么难

慈善事业的发展,对一个现代国家来说,是经济、社会协调发展的大事。人们常用“第三次分配”来形容慈善事业举足轻重的地位。在整个社会分配机制中,人们在市场上的直接买卖是第一次收入分配,也是最直接的一次;继而,政府以税收和财政的形式,保证财富在社会各阶层和部门之间的第二次合理分配;以广泛的自愿性慈善公益捐款,来平衡贫富悬殊,则是     

俄国的包税制及其废除

包税制曾经是俄国间接税特别是酒税的主要征收方式,是俄国政府一种重要的财政手段。其长处在于使政府财政收入稳定,管理成本低廉,这是沙皇政府支持包税制的主要原因。与其共生的腐败是俄国包税制的一个突出特征,在该制度下形成的庞大腐败利益链与包税制的长期存在有着密切的关系。在俄国大改革初期,社会舆论对包税制的抨击,包税制下腐败肆虐所引发的农民反抗,最终使包税制失去了存在的理由。包税制的废除,稳定了政府的财政收入,推动了俄国商人资本向资本主义工业的转移,消除了与该制度伴生的制度性腐败,标志着俄国旧财政体系的终结和新财政体系的建立。这一改革对于促进俄国市场经济和自由竞争制度的形成、社会结构的调整、经济结构的转型、政治的现代化都有着重要的意义。     

俄罗斯学界对俄国现代化问题的研究

正在苏联时期对俄国历史的解释中,社会发展阶段理论曾长期居于垄断地位。到20世纪八九十年代之交,苏联(俄国)学术界开始使用现代化理论和方法研究俄国历史。1993年第7期的《哲学问题》发表了以《俄国现代化:问题与前景》为题的圆桌会议材料,④这既是俄罗斯学界对俄国现代化研究的阶段性总结,也推动了这方面研究的进一步发展。由于当代俄国仍以全面现代化作为自己的发展目标,从俄国现代化的曲折历史中寻求教益成为现实的任务,由此对有关俄国现代化的理论和历史问题的讨论不断深化。本文⑤即是对其中主要问题的梳理和评论。一、世界现代化进程中的俄国阿列克谢耶夫院士指出,描述世界现代化的基本线索是研究俄国现代化的基础。俄国学术界一     

18-20世纪俄国的国家与现代化

传统社会向现代社会的过渡常常导致社会冲突,解决冲突的方式不一,其中以改革和革命为主.当改革不足以解决尖锐的社会冲突之时,革命便不可避免,旧制度随之寿终正寝,而由国家实施的改革模式则力主法律的继承性和合理化变化.19-20世纪初的俄国则成为这样两种社会发展模式博弈的舞台.俄国通过革命解决了当时的社会冲突,其革命模式对许多亚非拉国家产生了深远影响.然而,这些采取革命方式解决冲突的国家多以失败告终,不仅未能步入现代化道路,反而使国家陷入混乱状态.现代化进程顺利与否完全取决于其自身的历史条件与外部因素,盲目效仿他人不足取.     

俄国农村公社探究

十八世纪末十九世纪初,是俄国历史进程中新旧交替、激烈变动的转折时期。当时,西欧各地的农村公社已相继消亡,一些主要国家已进入资本主义社会。而俄国却与之不同,在全国范围内仍然保存着农村公社,腐朽的农奴制严重阻碍了俄国社会的历史进步,因此,废除农奴制已是大势所趋。废除农奴制后俄国社会向何处去?围绕这一严峻问题,各种思潮纷至沓来,其中以“斯     

谈饮酒与酒德

我年已古稀 ,生来酒量仄小 ,有过３３岁前的三次酒后呕吐并全身不适的痛苦经历之后 ,一直坚持适量饮酒。同时通过多年的耳闻目睹 ,对不少亲友向人乞酒解馋的丑态和嗜酒罹病、身衰或不得好死的恶果 ,感触至深。下岗离休的近十年来 ,着意研究探讨敦劝世人莫酗酒的课题。“酒中自有真情在 ,饮而不贪是真正的风流” ,当代著名文学家王蒙在《文人与酒》中所揭示的这个道理 ,可说是道出了我蕴藏已久的心声。人们适量饮酒 ,可以起到调剂生活 ,振奋精神 ,增添喜庆情趣 ,和谐人际关系 ,以致激发创作灵感的积极作用 ,而不至产生醉酒伤身和酗酒败事的恶…     

法治：建国路上的两难选择

一个以马列主义为信仰、指导、目标的政党，其践行的民族民主革命胜利后，必然接着走上社会主义的道路，这是毫无疑问的。因为这个政党的纲领，即马列主义的目标最终是解放全人类，进入共产主义社会的。而在通向共产主义社会的过程中，就不可能再迂回出一个资产阶级共和国阶段，何况还有了俄国革命成功的榜样，走俄国人的路，就是当然的选择。     

山西羊头山黍样实测度量衡标准考

<正>度量衡是衡量世间万物的标准尺度,也是国家政治制度的重要内容。它对规范商品交换、维护社会稳定、保证国家权力等均具有重要意义。而度量衡量值标准的确定,则是度量衡研究的重要问题之一。中国古代除以人体和人造物作为度量衡标准     

Direct Taxation and State–Society Relations in Lagos,Nigeria

Existing research suggests that external sources of finance, such as foreign aid and natural resource rents, allow states to generate revenue independently of their societies, disincentivizing them from forming close links with their citizens and severely problematizing the notion of a social contract. In Lagos, Nigeria's commercial capital, a series of personal income tax reforms have seen an increase in taxpayer compliance. Considering Lagosians’ perceptions of their relation with the state government, this study examines whether the state had to ‘earn’ its revenue by developing a closer relationship with its citizens, and whether citizens responded through a greater willingness to pay tax. It explores how citizens understand this relationship, what role they perceive themselves to fulfil, and what their expectations are for the future of state–society relations. The study shows how, through efforts to visibly link tax to service delivery, a social contract is emerging between Lagos State and its citizens — but that this relationship differs among groups, in that it is shaped by pre‐existing concepts of public organization and modes of political engagement.     

Privatizing the Crown: The Exceptional Fate of Alberta's Liquor Control Board

A dramatic policy shift provides a means for understanding decision-making in governments. The privatization of the Alberta Liquor Control Board (ALCB) in 1993 is an example of a radical governance reform whereby most of a policy sector was turned from a state bureaucracy to a marketplace of private firms. This article examines the decision of Ralph Klein's government to privatize the ALCB and the central roles that history, institutional configurations, and path dependencies, among other factors, played in shaping its policy decisions. Of all the provinces, only Alberta has fully privatized its liquor board. The rest of the provinces, to varying degrees, have both retained and reformed their publicly owned and operated liquor boards, the largest of which is the Liquor Control Board of Ontario (LCBO). The unique policy outcome in Alberta was primarily a result of province-specific, temporally significant institutional and political factors. Liquidating the ALCB and establishing a private market to sell alcohol were relatively easy policies for the Klein Tories to implement given the weakness of the affected stakeholders in the liquor distribution industry. The liquidation of the ALCB was intended to demonstrate to the public that the new Klein government was dedicated to reducing the size and scope of Alberta's provincial state.     

民国时期地方税收权力的流失——以1939—1949年重庆营业税为中心的考察

抗战全面爆发以后,重庆由四川省辖市升级为院辖市,逐步建立起独立的地方财政税收制度。作为地方税收的大宗,营业税本是重庆市政府增加财政收入的重要途径,但是,重庆市营业税权力却遭到四川省政府、中央政府、重庆市商人团体和参议会的分割、侵蚀而流失。以营业税为主的地方税收权力大量流失,直接导致地方财政困乏,也是影响国家政权稳定的重要因素之一。     

Decentralization,Local Taxation and Citizenship in Senegal

This article deals with the politics of revenue collection in a framework of decentralization, democratization and multiparty politics as experienced in the small village of Barkedji in the pastoral region of Senegal. In Senegal, revenue collection has recently been transferred from state administrators to locally elected councillors. Contrary to the assumption of the ‘good governance’ doctrine, this transfer of responsibility has not resulted in a strengthening of democratic structures where taxpayers demand (and gain) public services and more political representation in exchange for increasing taxes. In Barkedji, as elsewhere in Senegal, tax‐compliance hit rock‐bottom after tax collection became the responsibility of local councillors. Meanwhile other types of local institutions, with less clear state relations, are able to mobilize large amounts of revenue outside the normal tax channels for the provision of goods and service. These non‐state institutions seem to have taken over as providers of political representation as well as suppliers of public goods and of access or rights to crucial local resources. The article explores the motivation among first‐comers and newcomer populations to adopt or reject tax requirements to different types of organizations, and discusses the implications of this parallel tax collection for the exercise of public authority and the crafting of state and citizenry.     

Apparatus of capture: Fiscal state formation in the republic of Georgia

How did the rate of central government tax revenue more than triple in the (post-Soviet) Republic of Georgia over 2004–2007? This paper investigates fiscal state formation in Georgia using ethnographic fieldwork to document how the reformist government brought to power by the 2003 “Rose Revolution” impelled tax compliance using a set of tactics of anti-corruption, anti-tax evasion, individual accountability, and compromising information collected through extra-legal surveillance. The use of ethnographic methods to examine the recent and rapid process of state formation in Georgia is a departure from much of the extant literature on state formation, which is dominated by historical scholarship that examines relatively long-term processes of political and economic change culminating in the present state. In contrast, the approach taken here uses the Deleuzian concept of assemblage to examine how the state is a process of continuous formation. The fast emergence of a historically unprecedented scale of tax compliance in Georgia was the result of the application of particular techniques of government that assembled micro-subjective dispositions into a macro-institutional process of revenue capture.     

俄国1861年改革后农民赋役负担探析

俄国1861年农民改革废除了农民的封建人身依附关系,农民成为法定的自由人,同时可以获得土地所有权。但是改革后的赋役负担制约了农民自由权利和土地所有权的实现。政府仍奉行严厉的赋税政策,农民想尽各种办法筹集税款,却终难摆脱欠税的命运。农民承担的劳役租、代役租和混合租在改革后均转变为代役租,加之担负着各种实物义务,农民的经济负担愈益沉重。繁重的赋役负担迫使大量农民破产,严重阻碍了农民经济的发展。     

从徽州文书看清末钱粮的私派陋规

清代后期,是国家的多事之秋。内忧外患加剧了国家财政的需求,而战乱的破坏又使农村的地丁钱粮失额严重,政府不得不在正额之上,施行诸多名目如亩捐、厘谷等的"附征",以及漕粮改折等勒折浮收的手段,来增加政府的财政收入。然而这些制度内的附征和改折,往往又成为地方官吏营私舞弊的重要途径。文章通过清代光绪年间徽州府歙县、黟县等地的钱粮案卷文书资料,对这一时期地方钱粮浮收的实际情景,作一个案性的细部考察,以便对清代后期钱粮浮收的实质,有一个更为全面和清晰的了解。     

论民国时期的营业税税率与税负

营业税是民国时期从西方引进的一种现代税收制度,随国家政治与社会经济形势的变化而不断调整。作为税收制度的核心要素,民国时期营业税税率经历了从北洋政府时期的定额税率向南京政府时期的比例税率的转变。在南京国民政府的分税制体制下,地方营业税税率设计存在差别比例税率和单一比例税率两种模式。抗战和内战期间,国民政府逐步统一及大幅提高营业税税率以增加财政收入。营业税纳税人实际税负的增加是税率因素与非税率因素共同作用的结果。民国时期营业税在成为政府重要收入来源的同时,也给工商业经济和普通民众带来沉重的税收负担。     

The Principles of Parallel Development of Fiscal Capacity between State and Municipalities as Useful Benchmarks for the Determination of the Inter-governmental Grants in Germany

The conventional theoretical and empirical references related to the inter-governmental fiscal transfer system in Germany appear to heavily concentrate on the issues surrounding the measurement of local expenditure needs of a municipality and their coverage through the down-flow grants when the municipal tax revenue is insufficient to match the needs. This study introduces additional important research fields in this context. Firstly, it attempts to analyse the role of the development of tax revenue and fiscal power of the grant provider (the State) as well as the joint financial relationship between the State and (different types of rural and urban) municipalities in the determination of inter-governmental grants. Secondly, when the total volume of the State grants is determined, this study examines in the next step under the particular consideration of different tax capacities in varied categories of municipalities, how this amount should be horizontally distributed among these groups to achieve the equal growth of hypothetical per capita fiscal capacity.     

INFLATION, PROGRESSIVITY, AND STATE INCOME TAX REVENUES

The combination of progressive income tax structures and inflation has led to significant increases in state income tax revenues. While the federal government has de facto indexed the federal personal income tax, states have generated large relative and absolute increases in their income tax revenues. This paper shows that the ratio of income tax revenues to personal income has grown significantly more in states with progressive income tax structures than those with proportional tax structures. Almost half of such increases may be attributed to inflation. The increase in the relative share of income tax as a source of state revenues has recently run into resistance in some states which have installed income tax indexation measures. This may suggest that the marginal cost of raising revenue through inflation, relative to other means (taxes), is reaching its limits.