黄宗羲定律与中国古代赋税制度的演变 -历史学专业

摘要

黄宗羲定律作为理解中国古代赋税制度演变的重要理论框架，揭示了政府财政汲取能力与民众负担之间的复杂关系。本研究以黄宗羲定律为核心，旨在通过系统梳理赋税政策的历史变迁，揭示其背后的逻辑动因，并评估黄宗羲定律在不同历史阶段的适用性。通过对大量史料的定量与定性分析，研究发现赋税制度的调整往往伴随着国家权力结构的变化和经济基础的转型，而黄宗羲定律所描述的“加税—减税—再加税”的循环现象确实在多个历史时期得以验证。此外，本研究创新性地引入区域比较视角，发现不同地区的赋税负担差异显著，且与地方治理模式密切相关。黄宗羲定律不仅反映了古代赋税制度的内在矛盾，还为理解传统中国国家治理困境提供了重要线索。

关键词：黄宗羲定律；赋税制度；国家治理；历史计量分析；区域比较

Huang Zongxi's Law and the Evolution of Ancient Chinese Taxation Systems

英文人名

Directive teacher:×××

Abstract

As an important theoretical fr amework for understanding the evolution of taxation system in ancient China, Huang Zongxi's Law reveals the complex relationship between the government's ability to absorb finance and the people's burden. With Huang Zongxi's law as the core, this study aims to systematically sort out the historical changes of tax policy, reveal the logic behind it, and evaluate the applicability of Huang Zongxi's law in different historical stages. Through the quantitative and qualitative analysis of a large number of historical materials, it is found that the adjustment of tax system is often accompanied by the change of national power structure and the transformation of economic foundation, and the cycle phenomenon of "tax increase - tax reduction - tax increase" described by Huang Zongxi's law has indeed been verified in many historical periods. In addition, this study innovatively introduces the perspective of regional comparison and finds that the tax burden in different regions differs significantly and is closely related to the local governance model. Huang Zongxi's law not only reflects the internal contradiction of the ancient tax system, but also provides an important clue for understanding the dilemma of traditional Chinese state governance.

Keywords: Huang Zongxi Law；Taxation System；State Governance；Historical Econometric Analysis；Regional Comparison

引言 1

一、黄宗羲定律的理论内涵 1

(一)黄宗羲定律的核心思想 1

(二)税制演变中的“加税”逻辑 2

(三)历史背景与现实意义 2

二、古代赋税制度的基本特征 3

(一)赋税制度的历史沿革 3

(二)税负结构与社会经济 3

(三)制度设计中的矛盾冲突 4

三、黄宗羲定律在赋税改革中的体现 4

(一)改革动因与政策目标 4