【摘要】： 宋代商稅法律制度的建立,在我國(guó)古代社會(huì)具有創(chuàng)時(shí)代的先進(jìn)意義。之所以如此,得益于宋代商業(yè)在累積前朝成果的基礎(chǔ)之上,得到了大規(guī)模的快速發(fā)展,社會(huì)經(jīng)濟(jì)的發(fā)展,思想觀念的更新,使得法制也產(chǎn)生了新的變化,更加傾向于實(shí)用性與功利性。宋代商稅征收機(jī)構(gòu)分為中央和地方兩類,在中央集權(quán)思想指導(dǎo)下,宋代商稅征納大權(quán)均掌握在中央手中,地方僅作為執(zhí)行機(jī)構(gòu)存在。宋代商稅法律的形式多樣,國(guó)家運(yùn)用了諸類型的法律規(guī)范,從各個(gè)角度、層面作出關(guān)于商稅征課的規(guī)定,包括敕、令、格、式、則例、申明等等。則例的形式,可以說是宋代的一大創(chuàng)舉。大量的法令內(nèi)容全面,類別清晰,有利于國(guó)家商稅的征收,也對(duì)商業(yè)秩序建設(shè)起到了積極的效果。但是,封建社會(huì)國(guó)家機(jī)器運(yùn)行的弊端無(wú)法避免,盤踞在商稅征收網(wǎng)上的蛀蟲貪贓枉法的行為使得執(zhí)法過程遭到了破壞,商業(yè)在國(guó)家的控制和稅吏欄頭的盤剝雙重壓制下前行,最終難以朝更高的階段發(fā)展。本文試圖對(duì)諸現(xiàn)象進(jìn)行分析,對(duì)商稅法制加以歸納整理,以古鑒今,以探討其歷史價(jià)值及現(xiàn)實(shí)意義。
[Abstract]:The establishment of the legal system of Shang tax in Song Dynasty is of great significance in the ancient society of China. The reason for this is that on the basis of the accumulation of achievements of the previous dynasties, commerce in the Song Dynasty has developed rapidly on a large scale, the development of social economy and the renewal of ideology, which has also brought about new changes in the legal system. It is more practical and utilitarian. Under the guidance of centralization thought, the great power of commercial tax collection in Song Dynasty is in the hands of the central government, and the local government only exists as an executive organ. The form of Shang tax law in Song Dynasty is various, the state has applied various kinds of legal norms, and made regulations on commercial tax collection from various angles and levels, including charter, order, case, form, code of law, affirmation and so on. The form of the code of law, can be said to be a major initiative of the Song Dynasty. A large number of laws and regulations are comprehensive, clear categories, conducive to the collection of national commercial tax, but also to the construction of business order has played a positive effect. However, the malpractice of the state machine in feudal society could not be avoided. The corrupt behavior that perverted the law by covetous insects and perverted the law in the commercial tax collection network caused the business to go forward under the dual suppression of the control of the state and the exploitation of tax officials. Ultimately, it is difficult to move to a higher stage. This paper attempts to analyze the various phenomena, to sum up the legal system of commercial tax, and to explore its historical value and practical significance in order to learn from the past and the present.
【學(xué)位授予單位】：中國(guó)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D929;D922.2

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