财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2012年
2期
76~79
,共null页
康乾盛世 税收制度文化 社会稳定 经济发展
康乾盛世 稅收製度文化 社會穩定 經濟髮展
강건성세 세수제도문화 사회은정 경제발전
The Kangxi And Qianlong Flourishing Age;Taxation system culture;Social sta-bility; Economic development
清朝初中期税收制度的得当运用，以及其中的税收思想、税收心理等文化因素所产生的深远影响，促使种族矛盾和阶级矛盾得到缓和，经济社会逐渐复苏和发展，对满清政权迅速崛起与稳固，社会相对繁荣而形成康乾盛世起到了很重要的作用。当代中国应借鉴康乾盛世税收制度文化的经验，改进和完善适应新时期发展的税收制度，在全社会培养和形成依法纳税与主动护税协税的良好税收氛围，促进国家政权稳固和民生改善。
清朝初中期稅收製度的得噹運用，以及其中的稅收思想、稅收心理等文化因素所產生的深遠影響，促使種族矛盾和階級矛盾得到緩和，經濟社會逐漸複囌和髮展，對滿清政權迅速崛起與穩固，社會相對繁榮而形成康乾盛世起到瞭很重要的作用。噹代中國應藉鑒康乾盛世稅收製度文化的經驗，改進和完善適應新時期髮展的稅收製度，在全社會培養和形成依法納稅與主動護稅協稅的良好稅收氛圍，促進國傢政權穩固和民生改善。
청조초중기세수제도적득당운용，이급기중적세수사상、세수심리등문화인소소산생적심원영향，촉사충족모순화계급모순득도완화，경제사회축점복소화발전，대만청정권신속굴기여은고，사회상대번영이형성강건성세기도료흔중요적작용。당대중국응차감강건성세세수제도문화적경험，개진화완선괄응신시기발전적세수제도，재전사회배양화형성의법납세여주동호세협세적량호세수분위，촉진국가정권은고화민생개선。
The tax system was well designed during the middle period of Qing Dynasty. The cultural factors such as the thought and psychology of taxation have a far-reaching impacts on the formation of the heyday of the Kangxi and Qianlong periods. It helped to ease the contradic- tion of race and class, to recover economic and to stabilize the society at that time. Contemporary China should draw lessons from the experiences of the tax system culture, and improve and perfect the tax system to adapt to the new period of development. The incubation of good tax culture can promote the stabilization of socity and increase the social welfare.
