本文選題：立憲 + 分稅制　； 參考：《西南政法大學(xué)》2011年碩士論文

【摘要】：財(cái)政作為憲法研究的重要內(nèi)容,本身即是憲法問題。租稅國家,劃分中央與地方的財(cái)權(quán),關(guān)鍵在稅權(quán)的合理劃分,制度層面即表現(xiàn)為分稅制。清末民初政治上的內(nèi)憂外患、經(jīng)濟(jì)上的沉重負(fù)擔(dān)、中國傳統(tǒng)文化與西方權(quán)利思想的交鋒,為分稅制提供了廣闊的試驗(yàn)場。本文基于史料文獻(xiàn),從思想和制度兩個(gè)層面考察源于西方財(cái)政思想的分稅制在不同的憲政模式下的演進(jìn)歷程,以探尋分稅制在中國土壤中的生存之道,以期對(duì)今時(shí)分稅制改革進(jìn)而理順中央與地方之關(guān)系有所裨益。 全文主體部分共約37433字。除引言之外,共分為四個(gè)部分。 第一部分闡述了清末分稅制的創(chuàng)立過程。清朝末年,地方督撫權(quán)重,中央集權(quán)的財(cái)稅體制日漸衰落,滿清部族政制發(fā)生了變革,近代西方財(cái)稅思想隨著西學(xué)東進(jìn)的熱潮被介紹到中國。在政局變革和地方自治思潮的影響下,要求改變集權(quán)、劃分中央與地方財(cái)政權(quán)限的呼聲隨之而來。清廷于預(yù)備立憲籌備事項(xiàng)中列明了厘定國家稅、地方稅的計(jì)劃,并開展財(cái)政清理,為訂頒國家稅地方稅做準(zhǔn)備。當(dāng)時(shí)中央與地方對(duì)國地稅訂立的先后、劃分標(biāo)準(zhǔn)以及地方稅的層級(jí)等問題存在頗多爭論,沒有達(dá)成一致意見。 第二部分闡述了北洋政府前期分稅制的建立。辛亥革命以后,聯(lián)邦制思想盛行,獨(dú)立各省紛紛要求劃清中央財(cái)政與地方財(cái)政、實(shí)行自治。經(jīng)過清末對(duì)分稅制的討論,分稅制思想也逐步深化。中央政府在設(shè)立財(cái)政調(diào)查委員會(huì)等專門機(jī)構(gòu)的基礎(chǔ)上,頒行《劃分國家稅地方稅草案》,對(duì)當(dāng)時(shí)稅目、將來稅目分別進(jìn)行了劃分,并對(duì)地方特別稅及附加稅進(jìn)行了限制。這是我國歷史上第一次劃分兩稅。但因?yàn)檫^于集權(quán),此項(xiàng)劃分遭到地方的抵制。后來袁世凱增修約法、鎮(zhèn)壓自治,分稅制被取消。 第三部分闡述了北洋政府中后期分稅制的變遷。護(hù)國運(yùn)動(dòng)結(jié)束后,全國呈現(xiàn)出多元的政治格局,財(cái)政散亂,分稅制被中斷。1920年以后,聯(lián)邦制思想發(fā)展為聯(lián)省自治運(yùn)動(dòng)。在省憲運(yùn)動(dòng)蓬勃發(fā)展之時(shí),分稅制也恢復(fù)了活力。在曹錕時(shí)代恢復(fù)法統(tǒng)的背景下,1923年《中華民國約法》第一次以憲法的形式在國權(quán)與地方制度中列明了國稅與省稅及其劃分標(biāo)準(zhǔn),肯定了省、縣的制稅權(quán)。然而由于當(dāng)時(shí)的制憲是中央軍閥與地方軍閥軍力分權(quán)的結(jié)果,所以分稅制無法按照憲法的設(shè)計(jì)實(shí)施。 第四部分是對(duì)前面三段歷史的評(píng)議。從清末預(yù)備立憲到民國北京政府時(shí)期的立憲風(fēng)潮中,分稅制經(jīng)歷了一個(gè)曲折的過程。這一制度雖開中國財(cái)稅體制之先河,但因?yàn)榉ㄖ螜?quán)威、合理分權(quán)尺度和民主的缺失而屢遭破壞。我國當(dāng)前在憲政的框架下應(yīng)立足于本土,增強(qiáng)執(zhí)政黨的憲法思維,在堅(jiān)持中央統(tǒng)一領(lǐng)導(dǎo)的前提下逐步放權(quán),把握好分稅的尺度,并整合社會(huì)力量,以期完善分稅制,進(jìn)而平衡中央與地方關(guān)系。
[Abstract]:As an important part of constitutional research, finance itself is a constitutional issue. The key to the division of fiscal power between central and local governments lies in the rational division of tax power. The internal and external political troubles in the late Qing Dynasty and the beginning of the Republic of China, the heavy burden on the economy, and the confrontation between Chinese traditional culture and western thought of right provided a broad test ground for the tax distribution system. Based on historical documents, this paper examines the evolution of the tax distribution system from the perspective of thought and system in different constitutionalism models, in order to explore the survival of the tax distribution system in the soil of China. In order to reform the tax system and straighten out the relationship between central and local. The main part of the paper is about 37433 words. In addition to the introduction, a total of four parts. The first part expounds the founding process of the tax distribution system in the late Qing Dynasty. At the end of the Qing Dynasty, the local governors and governors, the centralization of the fiscal and taxation system declined day by day, the Manchu clan political system changed, and the modern western thought of finance and taxation was introduced to China along with the upsurge of western learning to the east. Under the influence of the political situation change and local autonomy, the call to change centralization and divide the central and local financial powers followed. The Qing government set out the plan to determine the state tax and the local tax in the preparation of the constitution, and carried out financial clean-up to prepare for the enactment of the state tax and the local tax. At that time, there were many controversies about the establishment of central and local taxes, the criteria of division and the level of local taxes, and there was no consensus. The second part expounds the establishment of tax distribution system in the early period of Beiyang government. After the Revolution of 1911, federalism prevailed, and independent provinces demanded to distinguish central finance from local finance and implement autonomy. After the discussion of the tax distribution system in the late Qing Dynasty, the idea of tax distribution gradually deepened. On the basis of the establishment of the financial investigation committee and other special institutions, the central government promulgated the draft of the Local tax Division of the State tax, which divided the tax items at that time and in the future, and restricted the local special taxes and additional taxes. This is the first time in the history of our country to divide two taxes. But because of the excessive centralization of power, this division met with local resistance. Yuan Shikai later amended the law to suppress autonomy, and the tax distribution system was abolished. The third part expounds the vicissitude of the tax distribution system in the middle and late period of the Beiyang government. After the end of the movement for the protection of the country, the whole country presented a pluralistic political pattern, financial disarray, and the tax distribution system was interrupted. After 1920, the thought of federalism developed into the autonomous movement of the United provinces. At the time of the vigorous development of the provincial constitutional movement, the tax distribution system was also revitalized. Under the background of the restoration of legal unification in Cao Kun's time, the Treaty Law of the Republic of China in 1923, for the first time, set out in the form of constitution the national tax, provincial tax and their dividing standard in the national and local systems, and affirmed the power of tax control in provinces and counties. However, the constitution at that time was the result of the separation of military power between the central warlords and the local warlords, so the tax distribution system could not be implemented according to the design of the constitution. The fourth part is the review of the first three sections of history. During the period of constitutionalism from the late Qing Dynasty to the period of the Beijing government of the Republic of China, the tax distribution system experienced a tortuous process. Although this system is the pioneer of China's fiscal and taxation system, it has been repeatedly destroyed because of the rule of law authority, reasonable separation of powers and lack of democracy. At present, under the frame of constitutionalism, China should base itself on the local government, strengthen the constitutional thinking of the ruling party, gradually delegate power under the premise of the unified leadership of the central government, grasp the scale of tax division, and integrate social forces in order to perfect the tax distribution system. And then balance the relationship between central and local.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.22;D929

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