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“折戟沉沙铁未销,自将磨洗认前朝”。如将分税这一“礼制”置于中国数千年历史长河中,从形式要件看最早可上溯到三代,《周礼》中的九赋九贡之礼明确了周王室与诸侯国之间的贡纳机制,可视为中央与地方收入分配之雏形。中唐时期因藩镇割据形成的“留州、送使、上贡”体制则被《剑桥中国隋唐史》的作者认为是一种原始的分税制。而真正意义的分税制乃是在晚清预备立宪时滥觞,北洋政府成立之初立法,国民政府奠都南京后定型,前后长达半个
“Dejected Sedum iron is not sold, since the mill will be recognized before North Korea ”. Such as the tax division of this “Etiquette ” placed in China for thousands of years of history, from the formal requirements can be traced back to the earliest three generations, “Zhou Li” in the nine Fu Ji tribute clear Zhou royal family and princes The Gongna mechanism between countries can be regarded as the prototype of the distribution of income between the central and local governments. The system of “keeping the state, sending the government and sending the tribute” formed by the separation of the clans and towns in the mid-Tang period was regarded by the authors of the book History of Sui and Tang Dynasties in Cambridge as a primitive tax-sharing system. The true meaning of the tax-sharing system is that when the constitutional constitution was drafted in the late Qing Dynasty, the legislation of the Beiyang government was first established, and the national government laid the groundwork for Nanjing after setting up a half-length