西汉税收制度及其对现代税收治理的启示^*

内容提要：西汉的税收大致分为税、赋和役三大类，总体上适应当时的经济社会形势，并成为唐代租庸调制度的源流，但也有严重的缺陷：没有做好配套制度建设，王朝后期严重的土地兼并问题吞噬了“轻徭薄赋”的制度理想；盐铁专卖制度虽然筹集了大量税收收入，却造成了巨大的社会成本；重农抑商的税收政策导向加剧了土地领域的兼并问题，造成严重的财政危机。西汉税收制度对现代税收治理有着重要的启示：一是所有制度都要有相关的配套政策予以支撑，才能实现良法善治的政策目标；二是所有制度都要基于社会理想价值，反映社会共同需要，并接受社会实践检验，才能具有持久的生命力；三是所有的制度都受限于征管技术和能力，推进税收治理现代化必须通过现代信息技术赋能税收征管，提升税收征管效能。 Abstract: The taxation of the Western Han Dynasty was roughly divided into tallage, land tax and corvee, which generally adapted to the economic and social situation at that time and became the source of the Zuyongdiao system in Tang Dynasty. However, it had serious shortcomings, such as failure to construct a proper supporting system, resulting in serious land annexation in the later period of the dynasty (which devoured the ideal system of Reduced Corvee and Taxes), Salt and Iron Monopoly, resulting in huge social costs (though it raised a large amount of tax revenue), and Physiocracy and Commerce Suppressing, resulting in exacerbated land annexation, thus resulting in a serious fnancial crisis. The enlightenment of the tax system of the Western Han Dynasty on modern tax governance can be described as follows: frst, any system must be supported by relevant supporting policies in order to achieve the policy goal of good law and good governance of law; secondly, any system must be based on social ideal values, reflect common social needs and be tested by social practice to get a lasting vitality; thirdly, any system is limited by tax collection and management technology and capabilities, so that it is necessary to empower tax collection and management through modern information technology to improve the efciency of tax collection and management, so as to promote the modernization of tax governance.

关键词：西汉税收制度,税收治理,轻徭薄赋,重农抑商