康乾盛世的税收制度文化诱因

曾耀辉; 匡小平

康乾盛世的税收制度文化诱因

引用本文：曾耀辉,匡小平.康乾盛世的税收制度文化诱因[J].财经理论与实践,2012,(2):76-79

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作者	单位
曾耀辉,匡小平	（1.江西财经大学经济学院,江西南昌330013 2.江西财经大学财税与公共管理学院 ,江西南昌330013）

中文摘要: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。

中文关键词:康乾盛世税收制度文化社会稳定经济发展

The Culture Cause of the Taxation System during the Heyday of the Kangxi and Qianlong Periods

Abstract: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 contradiction 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.

keywords:The Kangxi And Qianlong　Flourishing Age Taxation system culture Social stability Economic development

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