摘要
中国宋元时代福建市舶司的法律制度能够体现中华优秀传统法律文化的智慧。在长达四百余年的发展沿革中,作为当时中国最重要的海外贸易管理机关,福建市舶司具有国家海关的性质,兼具某种自由贸易区管理机关的色彩,呈现出所调控贸易规模国际化,以及业务管理法制化的特点。福建市舶司建立了比较完善的法律制度体系,包括抽分制度、朝贡贸易制度以及市舶司本身的建置诸制度。以现代经济法的批判视角审视福建市舶司,其法律制度至今仍有诸多重要价值。从税法上讲,其秉持了税收法定的原则,完善了税收公平理念;从海关法上说,市舶司丰富了我国古代海关的法治经验。此外,福建市舶司还能够对我国自由贸易区法律制度的建设提供宝贵的启示,其有益经验值得学习和借鉴。
The legal system of Fujian municipal shipping department in Song and Yuan Dynasties can reflect the wisdom of excellent traditional Chinese legal culture.During the four hundred years of development,as the most important overseas trade administrative organ in China at that time,Fujian municipal shipping department has the nature of national customs and free trade zone administrative organ,showing the characteristics of the internationalization of trade scale and the legal business management.The Fujian municipal shipping department has established a relatively perfect legal system,including the system of “choufen”,the system of tributary trade and its own establishment.From the critical perspective of modern economic law,the legal system of Fujian municipal shipping department still has many important values.In terms of tax law,it upholds the principle of legal taxation and improves the concept of taxation fairness;From the customs law,it has enriched the law experience of ancient customs in China.In addition,the Fujian municipal shipping department can also provide valuable inspiration for the construction of China’s free trade zone legal system,and its beneficial experience is worth learning and reference.
出处
《中国政法大学学报》
CSSCI
2021年第5期13-23,共11页
Journal Of CUPL
基金
国家社科基金重大项目——“中华法系与中华法律文化问题研究”(项目编号:20@ZH038)
福建省社会科学规划项目——《福建宗教法治历史资源研究》(项目编号:FJ2018C002)的阶段性研究成果。
关键词
福建市舶司
宋元时代
税法
海关法
自由贸易区
Fujian municipal shipping department
Song and Yuan dynasties
tax law
customs law
free trade zone
