CAJ | 학술논문

19世纪末,中国面临亡国灭种的危机。为此,严复本着＂富强＂中国的目的将亚当·斯密的赋税思想引入中国。在赋税理论上,严复对英国议会掌握税收大权的税制理论赞成有加,但同时严复又用治人者和治于人者的思想分析中国皇帝征税、臣民纳税的合理性,这显示了严复思想的不足之处;在赋税原则上,严复对斯密的＂平等＂、＂确实＂、＂便利＂、＂节省＂税制四原则大加赞赏,主张中国税制采用＂平＂、＂信＂、＂便＂、＂核＂四原则;在赋税来源及用途上,严复与亚当·斯密都主张赋税在为国家提供财政收入的同时要惠及于民,但在赋税的来源上,尤其是在对工资征税的问题上,严复与斯密的观念又不完全一致。通过对严复与亚当·斯密税收思想的比较研究,可以看出严复对挽救晚清危局的贡献及其局限性。
19세기말,중국면림망국멸충적위궤。위차,엄복본착＂부강＂중국적목적장아당·사밀적부세사상인입중국。재부세이론상,엄복대영국의회장악세수대권적세제이론찬성유가,단동시엄복우용치인자화치우인자적사상분석중국황제정세、신민납세적합이성,저현시료엄복사상적불족지처;재부세원칙상,엄복대사밀적＂평등＂、＂학실＂、＂편리＂、＂절성＂세제사원칙대가찬상,주장중국세제채용＂평＂、＂신＂、＂편＂、＂핵＂사원칙;재부세래원급용도상,엄복여아당·사밀도주장부세재위국가제공재정수입적동시요혜급우민,단재부세적래원상,우기시재대공자정세적문제상,엄복여사밀적관념우불완전일치。통과대엄복여아당·사밀세수사상적비교연구,가이간출엄복대만구만청위국적공헌급기국한성。
Under the danger of China in the late 1890s, Yan Fu introduced the taxation thought of Adam Smith. In the first place, Yan Fu appoved the British tax theory which the parliament controlled the power of tax. But, at the same time, Yan Fu analyzed the rationality about the emporor＇s leving tax and the subjects paying tax from the opinion of the controller and the controlled. In the second place, Yan Fu approved Simith＇s four principles of taxation. At the same time, he called for China to put the principles into practice. In the third place, Yan Fu and Adam Simith both realized that taxation not only can＇t give major sources of wealth, but also it should give benefits to its subjects. However, in discussing the origin of taxation, especially about the salary tax, Yan Fu had different opinion with Adam Smith. From the above mentioned, we can see the contribution and limitation of Yan Fu.