实物税【英】

tax in kind

译文来源

Marx, K. & F. Engels. Karl Marx Frederick Engels Collected Works (Vol. 35) [M]. London: Lawrence & Wishart, 1996: 151.

定义

“货币税”的对称。税收以其征收的实体为标准，分为货币税和实物税两类。实物税是国家以实物形式征的税。在商品货币经济不发达的时代，一般多采用实物税的形式，古代的税收主要征收实物，随着商品经济和货币交换的发展，实物税逐渐为货币税所代替，现在征收实物的已极少。目前我国只有农（牧）业税是以征收实物（粮食或牲畜）为主的，目的是有利于国家掌握足够的粮食，以保证居民的粮食供应和储备粮的需要，同时也符合我国历史习惯，便于农民缴纳（刘伟，1994：1216）。
实物税是商品货币经济不够发达条件下税收的主要形式。我国在奴隶社会以及在封建社会的长时期内，税收主要征收实物，如奴隶制时期的“布帛之征”、“粟米之征”，封建社会的“田赋”都是实物税。随着商品货币经济的发展，实物税逐渐被货币税所代替。我国农牧业税在1985年以前一直采取征收实物的办法，以满足国需民用。从1985年起，除少数地区外，农业税一般不再征收粮食，改为折征代金，以适应农产品收购制度的改革，支持农村商品经济的发展（王美涵,1991：80）。

定义来源

[1] 刘伟.经济学大辞典[Z].团结出版社,1994.
[2] 王美涵.税收大辞典[Z].辽宁人民出版社,1991.

例句

1. 由此，资本主义社会中的一切社会关系都转化为货币关系，“实物税转化为货币税，实物地租转化为货帀地租，义务兵转化为雇佣兵，一切人身的义务转化为货币的义务，家长制的、奴隶制的、农奴制的、行会制的劳动转化为纯粹的雇佣劳动”。那个所谓的金钱世界就这样来到我们面前，这个世界的本相是目的与手段的颠倒，人的生存与金钱关系的颠倒。——《回到马克思：经济学语境中的哲学话语》，2009：559

1. Thus all the social relations in capitalist society become money relations: “taxes in kind into money taxes, rent in kind into money rent, military service into mercenary troops, all personal services in general into money services, of patriarchal, slave, serf and guild labour into pure wage labor.” Thus appears before us the so-called world of money; the essential phenomenon of this world is the inversion of goal and means, of human subsistence and money relations. -Quoted from Back to Marx: Changes of Philosophical Discourse in the Context of Economics, 2014: 443.

2. 在商品生产达到一定水平和规模时，货币作为支付手段的职能就会越出商品流通领域。货币变成契约上的一般商品。地租、赋税等等由实物交纳转化为货币支付。这种转化在多大程度上取决于生产过程的总的状态，可以由例如罗马帝国两次企图用货币征收一切赋税都告失败来证明。路易十四统治下的法国农民极端贫困，这种受到布阿吉尔贝尔、沃邦元帅等人如此有力地斥责的现象，不仅是由重税引起的，而且是由实物税改为货币税造成的。——《马克思恩格斯全集（第二十三卷）：资本论》，1972：161

2. When the production of commodities has sufficiently extended itself, money begins to serve as the means of payment beyond the sphere of the circulation of commodities. It becomes the commodity that is the universal subject-matter of all contracts. Rents, taxes, and such like payments are transformed from payments in kind into money payments. To what extent this transformation depends upon the general conditions of production, is shown, to take one example, by the fact that the Roman Empire twice failed in its attempt to levy all contributions in money. The unspeakable misery of the French agricultural population under Louis XIV, a misery so eloquently denounced by Boisguillebert, Marshal Vauban, and others, was due not only to the weight of the taxes, but also to the conversion of taxes in kind into money taxes. -Quoted from Karl Marx Frederick Engels Collected Works (Vol. 35): Capital, 1996: 151.

3. 持续了7年的新经济政策是从1921年3月开始的，当时用一定份额的实物税取代了余粮征收制，使农民能保留其一定数量的剩余产品。这又导致取消自由贸易的限制和恢复工农业之间的市场关系。实行了一定数量的非国有化，但仅限于小企业；工业则按托拉斯组织起来，并享有有限的市场独立性。1921年11月，国家银行重新开放，硬通货政策被采纳，到1923年卢布稳定下来。——《马克思以后的马克思主义》，2008：120

3. The NEP, which was to last seven years, began in March 1921 when the requisitioning system was replaced by a tax in kind which enabled the peasants to keep a fixed share of their surplus. This in turn led to the abolition of restrictions on free trade and the restoration of market relations between agriculture and industry. There was a certain amount of denationalisation, but only of small-scale enterprises, and industry was organised in trusts enjoying a limited market independence. 1n November 1921 the state bank was reopened, hard currency policies adopted, and the rouble stabilized in 1923. -Quoted from Marxism after Marx: An Introduction,1998: 128-129.

网络参考例句

例句 1：
以实物税代替余粮收集制，是列宁新经济政策的重要组成部分。它是列宁在苏俄国内战争胜利后，及时总结和反思“战时共产主义”政策的失误，转而实行的重要决策。——“论列宁实物税中的法律思想”，载于《上海市经济管理干部学院学报》2011年04期
Tax in kind substituting Surplus collection system，is the signs and important component of Lenin new economic policy period．It is a prompt summary and reflection of”wartime communist”policy mistakes，to an important decision，by Lenin in Soviet union after victory，the civil war．

例句 2：
此时,明王朝正处由盛转衰、由局部稳定走向全面动乱之际,内忧外患,社会矛盾十分尖锐。张居正立志改革,振兴明王朝,其一条鞭法是中国历史上一次重大的税制改革,它上承唐代的＂两税法＂,下启清代的＂摊丁入亩＂,堪称中国赋税史上由实物税向货币税转化的一个重要的里程碑。——“试论张居正的税制改革”，载于《宁波教育学院学报》2011年04期
At that time, the Ming Dynasty was at the gloom and doom, from the local stable towards a comprehensive turmoil, internal and external social conflicts very sharp. Zhang was determined to reform and promoted the Ming Dynasty, which was a major tax reform in Chinese history. It inherited the ＂Two Tax Laws＂ of Tang Dynasty and influenced that of Qing Dynasty, having been called an important milestone in the Chinese tax reform.

例句 3：
唐代是中国税制改革重大变革的时代，由秦汉时期的税“丁口”向税“资产”过渡，征收内容也由征收实物向货币形式转变。并最终以具有划时代意义的两税法形式具体下来。——“唐代税制改革对农民家庭生活的影响”，载于《石河子大学学报（哲学社会科学版）》2009年04期
China tax system reformation is significant in Tang Dynasty, embodying the tax population from Qin Han period to tax assets transition, collecting content