【摘要】： 政治發(fā)展和國家財政增長之間存在著互動關(guān)系,這里的政治發(fā)展主要指憲政,財政增長是指稅收收入。本文有兩條線索:一方面,英國稅收體制經(jīng)歷了封建稅收體制,封建稅收與國家稅收的混同體制,最后在1688年光榮革命后國家稅收體制在英國確立。另一方面,伴隨著稅收體制的發(fā)展,國家的政治體制也在不斷變革中,議會制度和民族國家的形成,最終的代議制政府的建立。稅收之所以能夠推動憲政的發(fā)展,一是因?yàn)槎愂帐菄掖嬖诤瓦\(yùn)行的物質(zhì)基礎(chǔ),政府出于對稅收的需求而對納稅人做出讓步,使自己的征稅權(quán)力受到限制;二是因?yàn)槎愂贞P(guān)系到納稅人的財產(chǎn)利益,人民要求稅收體制的規(guī)范與公正以保護(hù)財權(quán)權(quán)利的安全,因此需要控制政府的征稅權(quán)力。本文筆者試圖將英國稅收體制與憲政發(fā)展聯(lián)系起來,從稅收體制的演變中研究分析英國憲政的形成。 全文共計(jì)3萬2千余字,除引言和結(jié)語外,共分為三個部分。 第一部分,英國的封建稅收與《大憲章》的頒布。該部分主要圍繞諾曼征服后英國封建稅制的內(nèi)容及原則和《大憲章》對于封建稅收原則的重構(gòu)展開的。英國的封建制度淵源于西歐大陸,但兩者之間又存在不同之處,這種差異是因?yàn)閲鯔?quán)力大小的不同造成的,征服者威廉將盎格魯-撒克遜時期的政治遺產(chǎn)與諾曼底的封建制加以結(jié)合和調(diào)整,突破了封君封臣體制中的層次間隔,實(shí)現(xiàn)了最高領(lǐng)主與國君的統(tǒng)一。根據(jù)封君(國王)與封臣(貴族)之間的私人契約關(guān)系,國王基于分封土地而獲得取得一般財政收入的權(quán)利,而封臣也有義務(wù)提供上述稅收。但是,超出契約范圍的特殊財政收入,則必須得到納稅人的同意。與此相應(yīng),引申出兩條稅收原則:國王靠自己收入生活和征稅必須征得納稅人的同意。但是,隨著國家制度的完善和封建王權(quán)的加強(qiáng),國王不斷突破封君封臣制下的稅收原則,攫取更多的經(jīng)濟(jì)收入,這勢必會貴族領(lǐng)主的反抗,最后貴族取得了這場斗爭的勝利,《大憲章》的頒布是其主要標(biāo)志�！洞髴椪隆纷鳛榉饨ㄆ跫s性的文件,以成文法的方式對封建稅收原則進(jìn)行確認(rèn)和鞏固,為議會的產(chǎn)生和發(fā)展提供了理論依據(jù),這也是《大憲章》對英國憲政發(fā)展最重要的貢獻(xiàn)。 第二部分,英國國家稅收的產(chǎn)生與議會主權(quán)原則。封建稅與國稅的互動構(gòu)成了英國中世紀(jì)賦稅的基本形態(tài)。在中世紀(jì)前期,英國主要以征收封建稅為主,并在13世紀(jì)達(dá)到高峰,之后有一個封建稅與國家稅的混合狀態(tài),但國稅征收逐漸占據(jù)上風(fēng)并最終取代封建稅。這個結(jié)果是由多方面原因造成的,在民族國家的形成過程中,封君封臣制日漸衰弱而國王的權(quán)力日益強(qiáng)大,戰(zhàn)爭的頻繁發(fā)生更是刺激了國王對于國稅的需求,封建稅收已無法滿足國王及其政府需求,在這種情況下,新的稅制應(yīng)運(yùn)而生,這就是國家稅收。新的稅制需要新的政治制度支持,這就是議會主權(quán)原則,因?yàn)樽h會代表了納稅人的公共利益和需要,國王征稅需要經(jīng)過議會的同意,在議會與國王的征稅權(quán)較量中議會最終取得了勝利,議會主權(quán)的原則也隨之建立。 第三部分,稅收動因?qū)τ鴳椪?gòu)的意義。在由國家稅取代封建稅之后,筆者通過稅收對國家政府的供給與需求分析了英國議會民主制度產(chǎn)生的理論基礎(chǔ)。議會民主制度為英國君主立憲制的確立了有限政府的精神,有限政府的精神就是國家的公共權(quán)力得到控制,公民的基本權(quán)利得到保證,在英國議會掌握了國家的財政大權(quán)后,并逐漸取得了立法權(quán)和對政府的監(jiān)督權(quán)�？梢�,稅收是國家與人民之間聯(lián)系的“媒介”,英國憲政的發(fā)展歷程起源于納稅人與國王之間的經(jīng)濟(jì)利益斗爭,并逐漸擴(kuò)展到控制國家政府的各項(xiàng)權(quán)力上,是一個社會內(nèi)部自下而上的憲政發(fā)展過程。
[Abstract]:There is an interactive relationship between the political development and the state's financial growth, and the political development here refers to the constitutional government, and the financial growth refers to the tax revenue. In this paper, there are two clues: on the one hand, the British tax system has gone through the mixed system of the feudal tax system, the feudal tax and the national tax, and finally the national tax system is established in the UK after the glorious revolution of 1688. On the other hand, with the development of the tax system, the state's political system is in constant change, the formation of the parliamentary system and the nation and the establishment of the final representative government. The reason why the tax revenue can promote the development of the constitutionalism is because the tax is the material foundation of the existence and operation of the country, the government makes a concession to the taxpayer for the demand of the tax, so that the tax power of the taxpayer is limited, and the second is because the tax is related to the taxpayer's property interests, The people demand the regulation and justice of the tax system to protect the security of the power of the financial power, so it is necessary to control the government's tax power. In this paper, the author tries to link the British tax system with the constitutional development, and study the formation of the British constitutionalism from the evolution of the tax system. The full text has a total of 3,2 thousand words, which, in addition to the introduction and the epilogue, are divided into three categories. The first part, the feudal tax in the United Kingdom and < The promulgation of the Great Charter. This part is mainly about the contents and principles of the British feudal tax system after the Norman Conquest and the Great Charter. The British feudal system originated from the Western European continent, but there was a difference between the two, because of the difference in the size of the king's power, the conqueror, William, took the political legacy of the Anglo-Saxon period and the seal of the Normandy. The combination and adjustment of the system breaks through the level interval in the seal system of the seal, and realizes the highest collar. The unity of the Lord and the monarch. According to the private contractual relationship between the Lord (the king) and the official (the noble), the king has the right to obtain the general public revenue based on the land, and the minister also has the meaning The above-mentioned tax is provided by the service. However, it is necessary to have a special fiscal revenue beyond the scope of the contract. To the taxpayer's consent. In accordance with this, there are two tax principles: the king must sign on his own income and tax However, with the improvement of the national system and the strengthening of the feudal king's power, the king constantly broke through the tax principle under the seal of the monarch, and seized more economic income, which is bound to the resistance of the nobleman and the last nobleman. The victory of the struggle, the issue of the Great Charter It is the main symbol of the constitution. As a document of the feudal contract, the feudal tax principle is recognized and consolidated in the form of an enactment, which provides a theoretical basis for the generation and development of the parliament, which is also the Charter of the Great Britain and the constitutional development of the British The most important contribution of the show. Part two, the UK national tax. The generation of income and the principle of the sovereignty of the parliament. The interaction between the feudal tax and the state tax is composed of English and Chinese. The basic form of the tax in the middle ages of the country. In the early stage of the Middle Ages, the United Kingdom mainly took the feudal tax as the main and reached the peak in the 13th century, and then there was a mixed state of the feudal tax and the state tax, but the state-tax collection gradually took up. According to the upper hand and finally the feudal tax, the result is caused by various reasons. In the process of the formation of the nation's country, the system of the closing of the monarch and the power of the king, the frequent occurrence of the war has stimulated the king's demand for the state tax, and the feudal tax is no longer The law satisfies the needs of the King and his Government, in which case the new tax system shall This is the state tax. The new tax system requires new political system support, which is the principle of parliamentary sovereignty, because the parliament represents the public interest and needs of the taxpayer, and the king's taxation needs to pass the consent of the parliament, and the taxation right between the parliament and the king is higher In that amount, the parliament finally made a win. The principle of sovereignty is also established. Part III After the substitution of the feudal tax by the state tax, the author analyses the supply and demand of the state government through the tax. The theoretical basis of the democratic system of the British Parliament. The democratic system of the Parliament has established the spirit of the limited government for the constitutional monarchy of the British. The spirit of the limited government is the control of the state's public power. The basic rights of the citizens are guaranteed. The British Parliament is in possession of the State's financial power and is on a line-by-step basis The legislative power and the supervision power of the government have been gradually obtained. It can be seen that the tax is the "medium" of the connection between the state and the people. The development of the British constitutionalism originates from the economic benefit struggle between the taxpayer and the king, and gradually extends to the power of the control of the state government.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D956.1;DD911

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本文編號：2501231

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