杭州师范大学学报：社会科学版
杭州師範大學學報：社會科學版
항주사범대학학보：사회과학판
Journal of Hangzhou Teachers College(Humanities and Social Sciences)
2014年
1期
29~33
,共null页
赋役减免 亲属伦理 个人税负 法制改良
賦役減免 親屬倫理 箇人稅負 法製改良
부역감면 친속윤리 개인세부 법제개량
Taxes and vorvee relief; relational ethic; personal tax burden; legal improvement
传统中国历代王朝出于对亲属间基本情感和伦理义务的尊重，设计制定了一系列赋役减免制度。这些制度，旨在协助民众履行其对父母妻子的伦理义务，以个人伦理义务的履行为国家秩序之基础。这些制度所蕴含的亲属伦理旨趣，也许可以成为治疗当今中国个人税负法制无视纳税人之家庭伦常责任之弊端的有益借鉴。
傳統中國歷代王朝齣于對親屬間基本情感和倫理義務的尊重，設計製定瞭一繫列賦役減免製度。這些製度，旨在協助民衆履行其對父母妻子的倫理義務，以箇人倫理義務的履行為國傢秩序之基礎。這些製度所蘊含的親屬倫理旨趣，也許可以成為治療噹今中國箇人稅負法製無視納稅人之傢庭倫常責任之弊耑的有益藉鑒。
전통중국역대왕조출우대친속간기본정감화윤리의무적존중，설계제정료일계렬부역감면제도。저사제도，지재협조민음리행기대부모처자적윤리의무，이개인윤리의무적리행위국가질서지기출。저사제도소온함적친속윤리지취，야허가이성위치료당금중국개인세부법제무시납세인지가정륜상책임지폐단적유익차감。
The authorities of traditional Chinese dynasties, for the sake of showing respect to the basic affection and the ethical obligation between relatives, designed and developed a series of tax reduction and exemption systems, which aimed at building a good national order by assisting people to fulfill their ethical obligations on parents and wife. The relational ethic purport, contained in these systems, is expected to be a good implication for the improvement of China＇s legal system of personal tax burden, which often ignores the family ethical responsibility of taxpayers.
