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14世纪中叶至15世纪上半期是法国王室税发展的关键时期,盐税、交易税和达依税等后世的主要税种相继成为常税,且确立了强制征税原则。近代早期王室税体制渐趋成熟。直接税和间接税分别采取分摊和包税的方式征收,虽有显著的地区差异,但仍能在很大程度上满足君主政府所需。分散的财政支出体系使相当比例的税收在上缴中央国库之前便在地方被支取或扣除,客观上侵蚀了君主政府的财政基石。近代早期法国的赋税体制也形成对君主实践其“绝对权力”的掣肘。
The middle of the 14th century to the first half of the 15th century was a crucial period for the development of the French royal tax. The later major taxes, such as the salt tax, the transaction tax and the Darie tax, became common taxes successively and established the principle of compulsory taxation. Early modern royal tax system has matured. The direct tax and the indirect tax are levied on the basis of apportionment and tax collection respectively. Although there are significant regional differences, they still meet the needs of the monarchy to a large extent. The decentralized system of fiscal expenditure caused a substantial proportion of tax revenue to be withdrawn or deducted locally before it was turned over to the central treasury, which objectively eroded the financial foundation of the monarchy. In early modern France, the tax system also formed a constraint on the monarch’s practice of his “absolute power.”