本文選題：孔子 + 惠而不費(fèi)��； 參考：《探索與爭鳴》2017年11期

【摘要】：春秋時(shí)期,國家治理的基本理念,由原先的保證農(nóng)業(yè)生產(chǎn)正常進(jìn)行,轉(zhuǎn)變?yōu)楸ＷC國家的財(cái)政稅收�？鬃诱撝握�"五美",而以"因民之所利"為宗旨,在政治上是極富遠(yuǎn)見的。"惠而不費(fèi),勞而不怨,欲而不貪",是孔子提出的國家治理的"國用"原則。其理據(jù),即"百姓足,君孰與不足。百姓不足,君孰與足";其道義,即"節(jié)用愛人"。前者講治政的事理,后者講政治的正當(dāng)性。但是,隨著"國用"增加,國家以法令沖破制度對(duì)稅率的規(guī)定,成為家常便飯;在實(shí)際的國家治理中,"因民之所利",越來越變得無足輕重。所以,從春秋以來,中國的統(tǒng)治者重稅制的制定,卻又不斷地以增稅的法令來破壞既定的稅制,"總無名之暴征而立為常規(guī)",成為中國歷史上稅制演進(jìn)之常態(tài)。
[Abstract]:During the Spring and Autumn period, the basic concept of national governance, from the original guarantee of normal agricultural production, to ensure the country's financial and tax. Confucius talks about the "five beauties" of governing government, and aims at "serving the interests of the people", which is politically far-sighted. " Favor without expense, labor without resentment, desire without greed, is Confucius's "national use" principle of national governance. Its rationale, that is, "the common people foot, the monarch who and insufficient." If the people are not enough, the monarch will have enough "; its morality, that is," to save one's love "." The former stresses the principle of governing government, while the latter stresses the legitimacy of politics. However, with the increase of "national use", it is common for the state to break through the regulations of tax rate by law; in actual national governance, "for the benefit of the people" becomes more and more insignificant. Therefore, since the Spring and Autumn period, the rulers of China pay more attention to the establishment of the tax system, but continue to destroy the established tax system with the law of tax increase, and "the total nameless levy is the norm", which has become the norm in the evolution of the tax system in the history of China.
【作者單位】： 上海社會(huì)科學(xué)院歷史研究所;
【分類號(hào)】：D092;F812.9
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本文編號(hào)：1839613