唐律解读:血缘立法的经典/李伟迪

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唐律解读:血缘立法的经典*

李伟迪
(怀化学院,湖南,怀化,418008)

摘 要:唐律是中华法系的经典,更是血缘立法的经典。唐律直接以血缘关系主体作为法律关系主体的条文有77条,涉及唐代行政、民事、婚姻、家庭、继承、刑事、诉讼等各个方面;其他法律关系主体如凡人、奴婢、良人、皇帝等也以血缘为依据确定,因此唐律的血缘主义特征是特别明显。血缘与唐律的密切关系根置于唐代的自然经济结构、专制政治结构和亲尊文化结构,血缘关系透过家庭关系、生产关系、政治关系、文化关系转化为法律关系。血缘与唐律的结合表明,血缘关系既是法律调整的对象,也是法律调整的基础。血缘关系与法律关系的融汇,是中华法系一大特色,研究血缘立法,是丰富社会主义法律文化、构建中国特色社会主义法律体系、创新中华法系的前提和基础。
关键词:唐律;血缘关系;自然经济;家庭;中华法系
中图分类号:DF08 文献标识码:A 文章编号:

一、唐律依血缘关系展开,血缘关系是唐律调整的主要社会关系
唐律502条,直接以血缘关系主体作为法律关系主体的条文77条;其法律关系主体有家长、尊长、祖父母、父母、夫、妻、妾、嫡、庶、继、子、孙、伯、叔、兄弟、姊妹、外祖父母、袒免亲、慈母、亲、弟子、兄弟之子、同居、缌麻、小功、大功、期亲、斩衰、良人、部曲、奴婢、主司、官、里正、县令、府主、刺史、 皇上、皇后、师、凡人等,相当一部分法律关系主体是直接以血缘关系主体作为法律关系主体;"凡人"也是一个间接的血缘关系概念,因为"凡人"之间没有血缘关系或血缘较远;"部曲"、"奴婢"、"贱民"、"良民"等法律关系主体实质上也是按其血缘划分的;皇权也是依据血缘来行使的,皇帝宣称自己是上帝的儿子,是百姓的父母,"然王者居宸极之至尊,奉上天之宝命,同二仪之覆载,作兆庶之父母。"[1](P.6)实际上帝位是依血缘取得的。上帝之子是虚,皇帝之子(开国皇帝除外)是实,唐律之目标首先是维护"龙"种的繁衍和特权,撩下神秘的重幕,最后看到的是血缘。因此应该把对其他法律关系主体的权利和义务的规定,理解为血缘主义在唐律中的间接体现。[2](P.32~35)
第一,血缘是享受特权的法定依据。不仅皇帝的直系血缘亲属享有特权,而且亲属的亲属也因血缘而享有特权,"皇后小功以上亲"犯死罪,要奏请皇帝,由皇帝格外开恩。较高级别的官吏也可以依血缘荫及亲属,如果亲属犯流罪以下,法定减一等处罚,"诸七品以上之官及官爵得请者之父母、兄弟、姊妹、妻、子孙,犯流罪以下,各从减一等之例。"七品以上官之亲属犯流以下之罪,不仅可以减等处罚,而且还可以用财物赎罪,"若官品得减者之祖父母、父母、兄弟、姊妹、妻、子孙,犯流罪以下,听赎。"[3](P.34)总之,皇亲国戚、高官显贵及其亲属因血缘关系,可通过议、请、减、赎而逃避法律的惩罚,同罪而异罚。
第二,血缘关系是定罪量刑的标准。实施同样的行为,因行为对象与行为人的血缘关系不同,法律责任就不同,一是有罪,一是无罪。以告发他人犯罪为例, "诸告祖父母、父母者,绞。"[4](P.432) "诸告期亲尊长、外祖父母、夫、夫之祖父母,虽得实,徒二年;""告大功尊长,各减一等;小功、缌麻,减二等;""其告事重者,减所告罪一等"[5](P.435),祖父母、父母犯了罪,或者有危害子孙本人的行为,子孙不得向官府告发,告者一律处死,不告是子孙的法定义务。告发其他有血缘关系的近亲属,即使所告情况属实,也属法律禁止之列,也要依亲等处刑,可见告有重罪,不告无罪。但如果对与自己没有血缘的人,或血缘较远的人,知道其有犯罪行为,则必须向官府告发,不告有罪,"诸强盗及杀人贼发,被害之家及同伍即告其主司。若家人同伍单弱,比伍为告。当告而不告,一日杖六十。"[6](P.449)
充分体现血缘是定罪依据的是对侵犯皇权行为的处置。表现之一,如果亲属犯谋反、谋叛、谋大逆等罪,必须告发,大义灭亲,告发是法定义务,[7](56~61)"诸知谋反及谋大逆者,密告随近官司,不告者,绞。谋大逆、谋叛不告者,流二千里。知指斥乘舆及妖言不告者,各减本罪五等 。"[8](P.427)表现之二,若家人犯罪,不论其他家人是否知情、是否参与、是否首从和是否故失,只因罪者与家人有血缘关系,"除恶务尽",近亲要斩,远亲要流,物财没收,"诸谋反及大逆者,皆斩;父子年十六以上皆绞,十五岁以下及母女、妻妾、祖孙、兄弟、姊妹若部曲、田宅并没官,男夫年八十岁及笃疾、妇人年六十及废疾者并免;伯叔父、兄弟之子皆流三千里,不限籍之同异。"[9](P.321) " 诸谋叛者,绞。已上道者皆斩,妻子流三千里;若率部众百人以上,父母、妻、子流三千里."[10](P.325),这就是依据血缘而形成的"缘坐"。
第三,血缘关系是取得所有权的依据。唐律不承认家庭成员个体的民事主体资格及民事权力能力,以血缘为基准划分私人财产所有权,并由父亲行使。祖父母、父母在世时,禁止子孙分割家产和分户居住,"诸祖父母、父母在,而子孙别籍、异财者,徒三年。"[11](P.236)父母去世后三年内,仍不能析产分家,"诸居父母丧,生子及兄弟别籍、异财者,徒一年。"[12](P.236)对于家中的财产,晚辈不能私自处理,"诸同居卑幼,私辄用财者,十疋笞十"。[13](P.241)
第四,血缘关系是婚姻成立的要件。婚姻大权由家长操纵,除特殊情况外,一般要告知家长并听从家长的意见,"诸卑幼在外,……未成者,听尊长,违者,杖一百。"[14](P.267) 唐律规定,同姓不婚,良贱不婚, "诸同姓为婚者,各徒一年。缌麻以上,以奸论。"[15](P.262),"诸与奴娶良人女为妻者,徒一年半,女嫁,减一等。离之。"[16](P.269) "诸杂户不得与良人为婚,违者,杖一百。官户娶良人为妻者,亦如之。良人娶官户女者,加二等 。即奴婢私嫁女与良人为妻者,准盗论;知情娶者,与同罪。各还正之。"[17](P.270) "若婢有子及经放为良者,听为妾。"[18](P.256)
第五,血缘关系是取得继承权的依据。[19](92~94)继承分财产继承、宗祧继承和爵位继承三类,而继承的一般规则按血缘确定。财产继承的法定继承方式是诸子平均继承,继承人死亡的,由其晚辈直系血亲代位继承或转继承。"应分田宅及财物者,兄弟均分。妻家所得之财,不在分限。兄弟亡者,子承父分。"[20](P.241)
没有生育的人,为了延续血脉,可以从同宗中过继收养,"无子者,听养同宗于昭穆相当者,"[21](P.237)如果收养下等人的子女为子孙,则要受罚,"诸养杂户男为子孙者,徒一年半,女.杖一百"。[22](P.238)
第六,血缘关系是行政管理的重要依托。[23](15~18)唐律按血缘构建了户赋制度,一个直系血缘近亲群体为一户,家长是责任人,承担交征税役的责任,"诸脱户者,家长徒三年;无课役者,减二等 。女户,又减三等。"基层官员若脱漏户口,也比照家长的责任,按血缘家长责任类推,体现了立法者对血缘的依赖和重视,"诸里正不觉脱漏增减者,一口笞四十,……若知情者,各同家长法。……诸州县不觉脱漏者,县内十口笞三十,……若知情者,各同里正法。"[24](P.231.233)
唐律规定,官员的家属如果接受官员下属的物质利益,官员和家属要处罚,"诸监临之官家人,于部有所受乞、借贷、役使、卖买有所剩利之属,各减官人罪二等;官人知情与同罪,不知情者各减家人罪五等。其在官非监临及家人有犯者,各减监临及监临家人一等。"[25](P.227)

2 血缘与唐代的经济结构:自然经济的绝对优势
"法的关系正象国家的形式一样,既不能从他们本身来理解,也不能从所谓人类精神来理解,相反,它们根源于事物的物质生活关系,"[26](P.82)那么首先应从唐代经济的"历史真实"中,去探求唐律血缘色彩浓厚的根源。唐代经济是一个什么景象?从经济结构看,唐代是我国古代商品经济相对发达的时期,"唐定州何明远大富,主官中三驿。每于驿边,起居停商,专以袭胡为业,资财百万,家有绫机五百张。"[27](P.1875)但是这并不意味着唐代的商品经济已达到了很高的水平,从整个唐代的经济结构看,商品经济仍处于萌芽状态,因学术界多有定论,此不赘述,在这里我只引用一个已大众化的命题:农业居于绝对的优势,工商业仅仅是零星的点缀,在唐代,仍是典型的自然经济。在这种经济背景下,"他们靠自己家庭的帮助,在自己的田地上生产他们需要的几乎一切产品,只有一小部分必需品是用自己的剩余产品同外界交换来的,"[28](P.1015) "广大人民都过着自给自足的生活,必须通过商业才能获得的生活必需品为数不多。" [29](P.666)那么自然经济是如何运行的?以下按产业类型来分析。
小农业是唐代主要的产业,它的劳动力组织方式是以家庭为单位、以血缘为纽带。管子曾这样描述家庭生产的情形,"正月,令农始作,……是故夜寝早起,父子兄弟不忘其功,为而不倦,民不惮劳苦。"[30](P.16)生产者的劳动伙伴总是并且都是自己的丈夫或妻子或儿女或父母,在翻地、下种、除草、施肥和收获的过程中,没有也不需要外人来帮助(也许农忙时亲属间有简单的协作)[31](P.9),也没有外人来分享一家的劳动成果(租赋除外),新唐书载:瀛州刘君良,"四世同居,族兄弟同产也,门内斗粟尺帛无所私[32](P.5579)"。几乎没有什么产品可以出卖,也没有必要买多少东西回来;几乎一辈子没有离开那块土地,一辈子不离开这个村庄;一切关系在家庭中展开,一切矛盾在家庭中解决;血缘是组织家庭成员的纽带,也是解决家庭矛盾的依托。如此,基础的血缘群体也是基本的生产单位,血缘关系是基本的生产关系,需要法律加以调整的关系也主要是血缘关系。只要看看经历了千年发展后的今天,农村组织生产对血缘关系的依赖程度,就可以想象血缘关系在唐代农业生产中的重要作用。
除小农业外,血缘关系也是组织手工业生产和商品经营的主要形式。
唐代的手工业有三种形式,家庭副业、家庭手工业和手工作坊,前二者是手工业的主要形式,也采取家庭劳动的形式,唐代诗人袁高和柳宗元对制茶的家庭劳动有这样的描述:"田辍耕农耒,采采实辛苦。一夫且当役,尽室皆同臻。"[33][P.3536] "日午独觉无余声,山童隔竹敲茶臼"[34](P.3948),全家男女老少共同劳动。唐人元稹作《织妇词》,篇中有言:"东家头白双女儿,为解挑纹嫁不得。"[35](P.4607)说明拥有较高技术的手工纺织仍以家庭劳动为主;宣州诸葛氏的制笔业,是家庭生产、世代相传。[36](P.407)唐代的少数私营手工作坊,可能有较多员工,寿州刘清真是一个制茶作坊主,"与其徒二十人于寿州作茶"[37](P.160),这二十个徒弟不一定都是刘的亲属;但是绝大部分民营手工作坊,仍以家庭关系或家族关系为基础,组织生产经营,唐人李青是一个手工业作坊主,"家富于财,李为州里之豪氓,子孙及内外姻族近百数家,皆能游手射利于益都。" [38](P.232) 有专家这样概括中国古代手工业劳动力组织形式:"中国城乡的独立手工业者是以家庭关系为基础,而不是以师徒关系为基础。" [39](P.2)
古代商业经营,与农业生产和手工劳动比起来,其经营形式涉及的社会关系要广得多,要把商品卖出去,就必然要与家庭之外的人发生关系,就必然超越血缘关系;但是一家店铺的从业人员往往是家庭成员或家族成员,类似于今天的个体工商户。有洪州胡氏,家有五子,"家稍充裕,家桑营赡,力渐丰足",命"子主船载麦,??流诣州市。"[40](P.2794)还有一例:长安东市有一家专门出租驴作运输之用的店铺,父亲管店,小儿跟随客户到达目的地后,将驴牵回[41](P.2741)。手工作坊之间和商人之间没有欧洲式的行会,"长期以来,中国工商业者已经逐渐习惯于对中国政权的服从和依赖。除以血缘关系为纽带的家庭和宗族协作关系外,他们难以接受任何自治联合体的制度约束。"[42]](P.1)
可见,在唐代的自然经济中,血缘关系是组织生产的主要形式,生产者也基本在血缘的区域内活动,血缘关系转化成了生产关系和生活关系。自然经济是唐律呈现血缘主义特征的最深层的根源。为了简便,以上表述可以归结为一个公式:血缘关系+自然经济=家庭生产。

三、血缘与唐代的政治结构:权力和义务划分的家国同构
政治是经济的延伸,自然经济的生产方式产生了家长专制。家庭是一个基本的经济单位,而这个经济单位是由几个人甚至十几个人组成的,要把这些人的思想、行为和利益协调起来,就必须有一个人在其中起组织管理作用,必须给他以权力和威严,足以使其他人服从和尊重。那么在这个家庭中谁能担当这个角色?他们可以按两种标准去选择,一是选择家庭中最有能力的人,这是社会生存法则使然,一是选择家庭中血缘辈份最高的人,这是自然法则使然。按第一个标准选择,结果之一是年富力强的父母或祖父母当选,因为他们有生活生产经验的优势和体力的优势;也可能是成年的儿女,因为他们也有一定的生活生产经验和更强的体力。但是在儿女中选择管理者,会引发一些新的矛盾,如几个儿女之间或第二代与第三代之间会争夺这个角色,况且人的能力是变化的,家庭就会卷入无休止的争夺状态,就不能达到最初组织生产的目的,因此第一个选择标准不可行。如果按第二个标准选择管理者,结果只有一个:父亲或母亲,因为尽管有三世或四世同堂 ,但每个人只有一个父亲和母亲;那么父母之间怎么选择?这个矛盾在父系氏族社会到来时就解决了,因为在主要依靠体力进行生产的时代,父亲作为男性有绝对的自然优势。按第二个标准既能避免第一标准的混乱,又能吸收其长处??对能力的看重,并且把这个标准建立在稳固的自然基础和社会基础之上。因为每个人都是由父母所生,谁也不能回避,也不能选择,更不能否认,它是一种普遍存在的客观现实;同时每个人在生命的童年都是一个纯粹的消费者,父母的养育是生命得以存在和壮大的前提,谁都有这么一段经历,谁也不能抹杀这段历史,总之是父母给予了生命,这是父亲取得管理权的最有力的依据,如果是多世同堂,父亲可能因年老昏花而对长子作某些授权,作为技术性的修正;并且当时的生存环境和生命秩序也使家庭成员自觉服从这一标准,生产力水平的低下,单个的人是无法生存的,逐出家庭等于原始时代被逐出氏族或部落;生命的秩序使每个人先为人子后为人父,使每个人心甘情愿地排队等待生命历程中扮演下一个角色;并且父权使年老体弱的长者的赡养得到了保证。这样父亲的权力基于血缘和家庭生存、生产及生活的需要而产生了。上节的公式可以修改:血缘关系+自然经济+家庭生产=父权。
父亲为了有效地组织家庭生产,必须享有对家庭财产的支配权、对家庭成员的指挥权和惩戒权,因而唐律规定,一切财产归父亲所有,一切成员听从父亲命令。 "诸子孙违犯教令供养有缺者,徒二年。"[43](P.437)父母在,子孙不得别籍异财,不得擅自处理家庭财产,不得咒骂、殴打父母,不得起诉父母,不得违反教令,不得遗弃父母。更有甚者,在父母去世后的三年内,子女也不得欢歌笑语、分家立业、结婚生子和外出做官。父权出现了异化,子女权力被养育之恩冲淡了,而子女的服从义务被强化了,血缘关系成为家长专制的载体,"姚氏世推尊长公平者主家,子弟各任以事,专以一人守坟墓,虽度为僧,亦庐墓侧。早晚于堂上聚食,男子妇人各行列以坐,小儿席地,共食于木槽。饭罢,即锁厨门,无异爨者。男女衣服各一架,不分彼此。有子弟新娶,私市食以遗其妻,妻不受,纳于尊长,请杖之。"[44](P.187)
国家的政治结构与家庭结构是否一样?可以从三个角度理解。其一,"国之本在家"。既然国家治理的对象是众多的"家",那么,国家治理的目标也就是维护"家"的正常秩序。其二,国之本在族。"小家"之上有"大家",即宗族,按血缘和亲等"联宗收族",宗族即成为国与家的中间环节,宗族也是国家治理的对象,杨度有这样的论述:"对于家族的犯罪,就是对国家的犯罪,国家须维持家族的制度,才能有所凭籍,以维持社会。"[45](P.165)第三,家和宗族相对于社会,是一个封闭的单位,家与家之间没有多少交往,"小农是一个广大的群体,其成员生活在相同的条件下。但是彼此并不发生复杂的关系。他们的生产关系并不是使他们交往而是促使他们互相分离。……每一个农民差不多都是自给自足的,都是在直接生产着自己消费中的大部分产品,因而多半在自然交换中而不是在社会交换中取得自己借以维持生活的资料的,一小块土地,一个农民和一个家庭,旁边是另一个农民和另一个家庭。一群这样的单位就形成一个村子,一群这样的村子就形成一个州区。" [46](P.310)既然一个个家庭是单独存在的,不能自觉地相互依靠、相互制约,在洪涝灾害、外敌入侵等情况下,单个的家庭是无法生存的,就象在正常情况下单个的人无法生存一样。那么千千万万的小家庭需要一种凌驾于自己之上的管理者,负责水利兴修、维护治安、抵御外敌等事宜,也就是组织社会生产和社会生活。这个管理者是怎么产生的?选举是不可能的,因为家庭中的人不知道外面有多大,外面发生了什么事,外面的人怎么样;那么只有战争才能选出这个管理者,与猴王的产生过程相类似,"成者为王",这个"王"就是管理者,在周代称天子,在秦代以后称皇帝。这个皇帝如果能使小家庭安居乐业,就是一个好的管理者,一个好皇帝,就能继续他的统治,小农社会需要皇帝。但是皇帝不是选出来的,是打出来的,是与暴力、威严、神秘相伴随的,能征服天下的人就能征服一个小家庭,因此单个小农家庭是无法与皇帝对抗的,也无法限制皇帝的权力,在这里,国家管理者的权力也出现了异化。因而国家的政治结构也是一元的集权的甚至是专制的。小农家庭的权力被淡化了,皇权被绝对化了,"普天之下,莫非王土;率土之滨,莫非王臣。"[47](P. 315)
由此可见,依血缘关系组织起来的家,既是治国的对象,也是治国的依托,家是国的缩影,国是家的放大,国与家,既同构,又相通。家是按血缘关系来管理的,那么国也可按依血缘关系来治理。血缘关系在转化成生产关系的同时,也转化成了政治关系,这是唐律与血缘相结合的政治基础。这也可总结一个公式:血缘关系+自然经济+家庭生产+父权+族权=皇权。
四、血缘与唐代的文化结构:亲亲尊尊的主流理念
血缘与唐律的关系还可以从意识形态的层面去探索。自然经济是血缘主义文化产生的土壤,血缘主义文化的精髓是亲亲尊尊,其理论形态称为"礼",其基本原则是"三纲五常"。亲亲尊尊的价值取向是维持自然经济和专制政体的正常运转。亲亲尊尊与自然经济的内在关系是什么?首先自然经济需要亲其亲、尊其尊,抽象而论,"人生而有欲,欲而不得,则不能无求,求而无度量分界,则不能不争。争则乱,乱者穷,先王恶其乱也,故制礼义以分之,以养人之欲,给人之求,使欲必不穷乎物,物必不屈于欲,两者相持而长,"[48](P.106)必须通过道德规范系统化,并内化为人们的自觉意识,沉淀为人们的内心信念,才能定分止争;从家庭内部来说,"父子兄弟,非礼不定,"[49](P.46)通过礼治,"人人亲其亲,长其长,"[50](P.88)从思想意识的层面,去维护小农家庭,以稳定自然经济和专制政治。亲亲必然尊尊,长者为尊,不尊尊,就不会亲亲,亲与尊是相通的。尊与贵也相通,为贵者尊,可以移亲为尊,移孝为忠,这样礼可以"经国家,定社稷"。为了强化"礼"的作用,主流思想家还渲染"礼"的神秘色彩,"则天之明,因地之性也,"[51](P.1079)目的是达到"非礼勿视,非礼勿听,非礼勿言,非礼勿动"[52](P.149)的境界,实现"父慈子孝,兄友弟恭"的家庭气氛,实现"君君、臣臣、父父、子子"的天下大治。因此,亲亲尊尊为核心的"礼"是自然经济和专制政治的产物,是一种血缘主义文化的结晶。唐代是自然经济最繁荣的时期,血缘主义文化当然会在唐代大行其道,也会深深地渗透于法律文化之中。在这里可以对前面的公式进行补充:血缘关系+自然经济+家庭生产+父权+族权+皇权=亲亲尊尊。
五、血缘与唐律的立法技术:治国同于治家
既然唐代有血缘主义产生的土壤--自然经济,又构建了以血缘主义为基础的专制政治,以及以血缘主义为基础的尊亲主流文化,那么血缘主义根置于经济基础,渗透于制度形态和意识形态,可以说血缘主义无处不在,那么血缘主义在唐律中的浓抹重彩就是必然的了。从立法的技术层面看,血缘既是立法的依托,又是立法的调整对象,既是立法的指导思想,又是立法的具体条款。依血缘关系确立的一系列的法律关系主体,依血缘关系而尊贵而有特权,依血缘关系而卑贱而偷生,依血缘关系行使所有权,依血缘关系行使诉讼权,依血缘关系而成家立业,依血缘关系征税纳赋,依血缘关系定罪量刑,依血缘关系而获罪,依血缘关系而免罪。这是自然经济背景下,立法技术高度发达的体现,是统治经验的集合大成。为什么这么提?家国同基,家国同构,治国同于治家,朱元璋也不由感叹,"齐家治国,其理无二,"[53](P.1497)后人也能理解孟子在言大丈夫之志时,把"齐家"与"治国"、"平天下"递进而并列的理由了。最后的公式应是:血缘关系+自然经济+家庭生产+父权+族权+皇权+亲亲尊尊=唐律。
唐律是中华法系的经典,已成定论;根据上述分析,也可以这样断言:唐律是血缘立法的经典。
梅因说:"人类社会进步的运动,迄今为止,是从身份到契约的运动。"[54](P.97)肯定了人类逐步摆脱血缘关系的制约而走向独立自主的历史进步性,但是 这并不否认血缘曾经孕育了人类自身、人类的生存方式和人类文明,也不否认血缘关系和血缘立法有它的历史正当性、历史进步性和科学性。今天,在中国这样一个尚不太"进步"的环境里,可能对血缘关系的依赖程度更高,它是确定权力义务的重要依据;在中华法系这样一个积累了深厚血缘文化底蕴的国度里,是否可借鉴唐律的血缘法律功能?事实上,今天中国人的血缘观念仍很强烈,中央电视台在采访石家庄市纪委书记姜瑞峰时,姜谈到为什么自己反腐败的决心如此坚定,原因之一是想做官,为家争光,"一个姓氏,一个家族,一个家庭,出一个好人还是坏人,这在每一个姓氏或家庭,是十分关心的问题。……所以说,我要为我的家乡,为我的家族争光。"[55][P.320]在西化了的世界"唐人街", 血缘的色彩仍然是那么显眼,"在西方各大都市中,凡有CHINA TOWN,均可见林林总总的'宗亲会',而邻近必有的日本街、朝鲜街,多的都是各类招牌的'商会'。" [56](P.2) 在当今中国的宪法、民法、刑法、商法、诉讼法和国际法中都有与血缘相关的规定,能否更加自觉和科学地利用血缘对法律调整的基础功能?笔者注意到了有些研究当代中国法律体系的学者,在关注中国传统法律、现代法律与血缘的关系,[57][P.80~85]也看到有些学者用人类学的方法来研究血缘、宗族与法律的关系[58](P.8)。那么研究唐律与血缘的关系,窥一斑而见全豹,对构建中国特色的社会主义法律体系,依法治国,创新中华法系,是有所裨益的。
人类永远不能摆脱血缘关系,永远会关注血缘关系,永远要依赖血缘关系。血缘关系是一种与生俱来、不能选择、不能否认、饱含温情、维系家庭、稳定社会、繁衍人口、普遍存在的社会关系,血缘关系是一种丰富的社会资源,血缘关系今天仍然是重要的社会关系。笔者不揣冒昧,就血缘与法律的关系提出以下观点,请学术同仁指正:
①血缘关系的自然性、普遍性、稳定性、功能性、利益性,决定了它是人类社会中最重要的社会关系之一。
②血缘关系是一种重要的法治资源。法律本身不能创造组织,必须依赖现实社会的组织细胞;血缘关系是最自然的社会组织,有超稳定的自组织功能,这正是法律构建和运行的基础;并且利用血缘关系利益的关联性,可提高违法成本,如唐律"监临之官家人乞借"的规定。
③血缘关系的封闭性破坏法律关系的普适性。人们在遇到血缘圈内与圈外利益很难取舍的时候,一般人会优先选择圈内利益,而破坏法律关系。
④血缘关系需要法律的调整。血缘关系是满足物质需要和精神需要的重要依靠,是取得物质财富和精神财富的重要依据。利益所在,必有矛盾,并随血缘关系的广泛性而普遍存在。法律应该提供解决此类矛盾的方式。
⑤发生在血缘关系中的法律关系,必须考虑血缘关系的特殊影响。既不能把一切法律关系血缘化,也不能在法律关系中把血缘关系虚无化。
⑥血缘立法是中华法系的特色。如唐律规定,血亲近缘,同署论罪,避免了兄弟科、爷孙局的尴尬。宗族立法要抛弃,而血缘立法值得借鉴。[59](P.56~58)
⑦血缘立法在其他法系中仍有较强的生命力。如关于伪证犯罪,1994年《法国刑法典》、1976年《德国刑法典》、1975年《意大利刑法典》规定,知道近亲属犯罪而不告发,故意匿隐自己亲属,为亲属作伪证,帮助亲属脱逃,都不能认定有罪。[60](P.78~83)
⑧中国现行法律体系对血缘关系重视不够。宪法、民法通则和刑法,共763条(不包括解释和补充规定),其中只有11条直接考虑了血缘关系。[61](P.124~128)
⑨应该建立血缘法学。从来没有一种社会关系象血缘关系那样,深刻地影响着人们的生存方式和生存环境。法学家应该自觉地探索血缘与法律关系的运动规律,法律工作者应该科学地运用这一规律。
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国家税务总局关于银行企业所得税若干问题的通知

国家税务总局


国家税务总局关于银行企业所得税若干问题的通知
国家税务总局



各省、自治区、直辖市和计划单列市国家税务局:
近年来,各地税务机关在对银行进行企业所得税征管和监管中,反映了一些问题,经研究,现就有关问题通知如下:
一、银行取得的境外所得,应按照《中华人民共和国企业所得税暂行条例》及有关税收法规的规定,缴纳企业所得税。税务机关应加强对境外所得企业所得税的征收管理。
二、经国家税务总局批准实行汇总纳税的各级银行机构出资举办的企业,包括金融法人企业和非金融企业不得与银行合并纳税,按规定就地缴纳企业所得税。
三、银行计算应纳税所得额时,准予扣除的项目,一律按照税收法规规定的扣除标准执行,财务、会计制度规定的列支标准与税收法规规定的扣除标准不一致的,应按税收规定进行纳税调整。
有关部门和企业的费用考核指标,不得作为税收扣除和计算征税的依据。
四、各地税务机关在清缴或专项检查过程中,发现银行未按权责发生制原则核算申报应收未收利息收入的,应按规定就地补征所得税。
五、银行经营国库券的所得,即银行在二级市场上买卖国库券的所得,应按规定缴纳企业所得税。
六、银行的国库券代办手续费收入应按规定缴纳企业所得税。
七、银行实际支付给代理人的代办手续费凭合法凭证据实扣除。
八、银行收回不良资产应区别情况分别处理:属于收回的已核销的呆帐贷款本息和坏帐损失,计入当期的应纳税所得额;属于收回的尚未核销的贷款本息,其超过贷款本金的部分,应作利息收入处理。
九、银行不得预提固定资产修理费,实际发生的固定资产修理费可据实扣除。但单项固定资产修理费超过其已提取的折旧额50%且数额在10万元以上的,应报经税务机关审核确认后分期扣除,扣除期限最长不得超过3年。
银行办公楼、营业厅装修工程支出,报经税务机关审核同意后,按前款规定扣除。未报经税务机关审核同意的,一律作为资本性支出,不得在税前扣除。
十、银行租赁的房屋、电脑及其辅助设备,属于融资租赁的,应按固定资产进行管理,分期计提折旧。其中,对不按固定资产管理的电脑及其辅助设备,其租赁费的扣除年限不得少于3年。以租代建(购)的固定资产,其租金支出不得在当期扣除,应作为建(购)固定资产的成本,按
规定提取折旧。
十一、银行的工资支出,按计税工资标准扣除;职工福利费、工会经费、职工教育经费按计税工资总额的相应比例计算扣除。
汇总纳税银行的工资、职工福利费、工会经费、职工教育经费支出,在相应会计科目中如实反映,并在企业所得税申报表中如实申报调整的,由其总机构统一计算扣除;未在相应会计科目中反映和不如实申报的,监管税务机关检查发现后就地补税。
十二、汇总纳税银行的业务招待费、业务宣传费如由总行或分行统一计算调剂使用,须经省级主管税务机关或省级税务监管机关审核确认,年终按规定的比例,统一计算据实扣除;未经审核确认的严格按规定比例在各监管层次计算据实扣除,超过标准的数额,就地补税。
十三、银行收回的以物抵债非货币财产,经评估后的折价金额,若高于债权并由银行支配的部分,应计入应纳税所得额缴纳企业所得税;低于债权的部分,可按呆帐或坏帐损失的规定核销。以物抵债财产变现与折价金额的差额,按财产转让的有关规定处理。
十四、本通知有关规定,除有特别规定外,均按税收监管层次执行。



1999年9月3日

中华人民共和国外资保险公司管理条例实施细则(英文版)

中国保险监督管理委员会


中华人民共和国外资保险公司管理条例实施细则(英文版)


Detailed Rules for Implementation of Regulations of the People’s Republic of China on Administration of Foreign-funded Insurance Companies

Article 1
These Rules are formulated in accordance with the Insurance Law of the People’s Republic of China and the Regulations of the People’s Republic of China on Administration of Foreign-funded Insurance Companies (hereinafter referred to as “the Regulations”).

Article 2
A foreign insurance company under the Regulations refers to an insurance company registered and conducting insurance business outside the territory of China.

Article 3
The proportion of foreign equity in an insurance company incorporated within the territory of China by a foreign insurance company with a Chinese company or enterprise that conducts life insurance business (hereinafter referred to as “joint-equity life insurance company”) shall be no more than 50% of the total equity of the company.

The shares of a joint-equity life insurance company directly or indirectly held by a foreign insurance company shall not exceed the limit of proportion as stipulated in the preceding paragraph.

Article 4
For a foreign-funded insurance company established within the territory of China before the Regulations became effective with registered capital or working capital of less than RMB 200 million or an equivalent amount in a freely convertible currency, its registered capital or working capital shall be fully paid within 2 years after these Rules become effective. For those who fail to fully pay the registered capital or working capital, China Insurance Regulatory Commission shall not grant approval to their application for operation of new business.

Article 5
The registered capital or working capital of a foreign-funded insurance company shall be the actually paid-up currency.

Article 6
After establishing a branch, the foreign insurance company shall not withdraw the working capital in any form.

Article 7
The period of operation of insurance business being more than 30 years, which is mentioned in Item 1 of Article 8 of the Regulations, means that the foreign insurance company shall have continuously been running insurance business for more than 30 years, and the foreign insurance company’s acquisition of another institution or merger with another institution to establish a new insurance company, shall not affect the calculation of the business operation period.

The business operation period of a subsidiary of a foreign insurance company shall start from the date of establishment of the subsidiary.

Article 8
The representative office mentioned in Item 2 of Article 8 of the Regulations refers to the following representative offices approved by China Insurance Regulatory Commission (hereinafter referred to as “CIRC”):

(1) The representative office established by a foreign insurance company;
(2) The representative office established by a group to which a foreign insurance company belongs.

Article 9
The representative office established by a foreign insurance company or its group to which the insurance company belongs is only applicable to application for establishing one foreign-funded insurance company.

Article 10
The end of the year prior to the application for the establishment mentioned in Item 3 of Article 8 of the Regulations refers to the end of the previous fiscal year before the date of application.

Article 11
The other prudential requirements mentioned in Item 7 of Article 8 of the Regulations shall at least include the following requirements:

(1) Reasonable structure for corporate governance;
(2) Stable and sound risk control system;
(3) Sound internal control system;
(4) Effective Management Information System;
(5) Good operating performance without records of serious violation of laws and regulations.

Article 12
Where the applicant fails to provide the business license (duplicate) as stipulated in Item 2 of Article 9 of the Regulations, the applicant may provide a valid copy of the business license or a written certificate issued by the relevant authority evidencing the applicant’s eligibility to conduct insurance business.

Article 13
The certificate mentioned in Item 2 of Article 9 of the Regulations, which is issued by the relevant authority of the country or region where the foreign applicant is located to evidence the applicant’s solvency, shall include one of the following contents:

(1) Certifying that the applicant complies with the regulatory requirements of the country or region on solvency in the previous fiscal year as of the date when the relevant authority issues the certificate;
(2) Certifying that the applicant has no record of incompliance with the standard of the country or region on solvency in the previous fiscal year as of the date when the relevant authority issues the certificate.

Article 14
The Letter of Comments issued by the relevant authority of the country or region where the foreign applicant is located concerning the applicant’s application, which is mentioned in Item 2 of Article 9 of the Regulations, shall include the following contents:

(1) Whether the application for the establishment of an insurance institution in China complies with the laws and rules of the applicant’s country or region;
(2) Whether the authority approves the applicant’s application;
(3) The record of the punishment imposed on the applicant in the last three years prior to the date of issuance of the Letter of Comments by the relevant authority;

Article 15
The annual report mentioned in Item 3 of Article 9 of the Regulations shall include the Balance Sheets, Statements of Profit and Loss, and Cash Flow Statements of the applicant in the last three fiscal years prior to the date of application.

The annual report mentioned in the preceding paragraph shall be attached with the auditor’s report issued by an accounting or auditing firm authorized by the country or region where the applicant is located.

Article 16
Except otherwise specified by the laws or administrative regulations or approved by the State Council, the Chinese applicant mentioned in Item 4 of Article 9 of the Regulations shall satisfy the following requirements:

(1) The companies or enterprises with the capacity of legal person registered at the administration department of industry and commerce, excluding commercial banks, securities organizations and the foreign-funded enterprises specified in the Law of the People’s Republic of China on Foreign-funded Enterprises;
(2) Being approved by the administrative authority of the enterprise or its shareholders’ meeting;
(3) Good operating performance and in the previous fiscal year as of the application date being profitable;
(4) Making the investment with self-owned capital from legitimate sources.

Article 17
The relevant documents to be submitted by a Chinese applicant for the establishment of a joint-equity insurance company shall include business license (duplicate), articles of association, business structure, operation history, annual report and punishment record for the last three years.

Article 18
The person in charge of the preparation of a foreign-funded insurance company shall satisfy the following requirements:

(1) Academic degree above junior college level;
(2) Insurance or related work experience for over 2 years;
(3) No illegal and criminal record.

Article 19
Where an applicant applies for the extension of the preparation period according to the provisions specified in Article 11 of the Regulations, he shall, within 1 month before expiration of the original preparation period, submit a written application to CIRC and explain the reason.

Article 20
The preparation report mentioned in Item 1 of Article 11 of the Regulations shall summarize all the issues stated in other paragraphs under this article.

Article 21
The statutory capital verification organization mentioned in Item 4 of Article 11 of the Regulations refers to an accounting firm complying with the requirements of CIRC.

Article 22
The capital verification certificate mentioned in Item 4 of Article 11 of the Regulations shall include the following contents:

(1) A Capital Verification Report issued by a statutory capital verification organization;
(2) A copy of the original bank receipt voucher evidencing payment of the registered capital or working capital.

Article 23
The main person-in-charge mentioned in Item 5 of Article 11 of the Regulations refers to the general manager of the proposed branch of a foreign insurance company.

The letter of attorney issued to the person to be appointed as the main person-in-charge of the proposed branch of the foreign insurance company, refers to the letter of attorney issued to the person to be appointed as the general manager of the proposed branch of the foreign insurance company, which is signed by the Chairman of the Board of Directors or General Manager of the foreign insurance company.

The letter of attorney shall explicitly specify the scope of authorization granted to the authorized person.

Article 24
The senior managerial personnel of the proposed company mentioned in Item 6 of Article 11 of the Regulations shall have the qualifications specified by CIRC.

The senior managerial personnel of the branch of a foreign insurance company shall have the qualifications equal to those required for the counterparts in the headquarters of an insurance company.

Article 25
The materials regarding business place of the proposed company mentioned in Item 9 of Article 11 of the Regulations refers to the supporting documents evidencing the ownership or use-right of the business place.

The materials concerning other facilities related to the business mentioned in Item 9 of Article 11 of the Regulations shall include at least information about configuration of computer facilities, network construction and information management system.

Article 26
The following documents or materials to be provided by a foreign insurance company for an application for the establishment of a foreign-funded insurance company according to the requirements specified in the Regulations and these Rules, shall be notarized by a public notary legally established in the local country or region, or verified by the embassy or consulate of China in that country:

(1) The business license (duplicate) or valid copy of the business license;
(2) A letter of attorney issued to the proposed person-in-charge of the branch of a foreign insurance company;
(3) A letter of guarantee of a foreign insurance company to undertake the obligations of tax and duties payment and debts repayment on behalf of its branch in China.

Article 27
A foreign-funded insurance company may apply for establishing branches as needed according to business development.

The branch of a foreign insurance company can only conduct business within the territory of the province, autonomous region or municipality where the branch is located. Where the joint-equity insurance company or wholly-owned insurance company is prepared to conduct business in any other province, autonomous region or municipality outside its locality, it shall establish a branch in the place concerned.

A foreign insurance company may, according to actual circumstances, apply for establishing a central sub-branch or sub-branch, operating office or marketing service office. The establishment and management of marketing service offices shall be subject to other applicable regulations of CIRC, if any.

Article 28
Where a joint-equity or wholly-owned insurance company which has been established with a minimum registered capital of RMB200 million, applies for the first time for the establishment of a branch in every other province, autonomous region, or municipality outside its locality, it shall increase the registered capital by no less than RMB20 million.

By the time of applying for the establishment of a branch, if the registered capital of a joint-equity or wholly-owned insurance company has reached the amount as stipulated in the preceding paragraph, the company will no longer be required to increase its registered capital.

Where the registered capital of a joint-equity or wholly-owned insurance company has reached RMB500 million and where the solvency of the company is adequate, no increase of registered capital is required when the company applies for the establishment of a branch.

Article 29
A foreign-funded insurance company that applies for the establishment of a branch shall satisfy the following requirements:

(1) Its solvency margin shall comply with relevant regulations specified by CIRC.
(2) Its internal control system is sound and there is no record of punishment; where the operating period exceeds 2 years, there is no record of punishment in the most recent 2 years;
(3) It has senior managerial personnel of the branch with the relevant qualifications specified by CIRC.

Article 30
A foreign-funded insurance company that applies for the establishment of a branch shall submit an application to CIRC and provide the following documents in triplicate:

(1) A letter of application for establishment;
(2) Audited solvency status reports as of the end of the previous fiscal year and as of the end of the last quarter;
(3) A three-year business development plan and market analysis for the proposed branch;
(4) Resume(s) of the person(s)-in-charge of the organization preparation and relevant certificates.

Article 31
CIRC shall examine the application and decide, within 20 days after receiving the complete application documents, whether or not to grant approval; in case no approval is granted, CIRC shall inform the applicant in writing of the decision and explain the reason.

After approval is granted, the applicant shall complete the preparation within 6 months. Where the applicant fails to do so within the prescribed time limit, if the reason is justified and subject to approval by CIRC, the period may be extended for 3 months. Where the preparation is still not completed within the extended period, the original approval document issued by CIRC becomes void automatically.

The preparing body may not be engaged in any commercial activities concerning insurance.

Article 32
After the preparation is completed, the applicant shall apply to CIRC for opening business and submit the following documents in triplicate:

(1) A letter of application for opening business;
(2) A progress report of the preparation work;
(3) Resume(s) of senior managerial personnel to be appointed and relevant certificates;
(4) Relevant certificates of ownership or use-right of the office for the proposed branch, information regarding the configuration of computer facilities, network construction, and internal structure and staff.

Article 33
CIRC shall decide, within 20 days after receiving the complete application documents for opening business, whether or not to grant approval; in case the application is approved, a license for conducting insurance business shall be issued to the branch; in case the application is disapproved, CIRC shall inform the applicant in writing of the decision and explain the reason.

The branch with approval for opening business shall go through the formalities of business registration at the administration department of industry and commerce by presenting the approval document and the license for conducting insurance business and accordingly obtain business license from the authority before opening business.

Article 34
Unless otherwise stipulated in these Rules, the examination and administration of the qualifications of the senior managerial personnel of a foreign-funded insurance company and its branches shall be subject to the relevant regulations of CIRC.

Article 35
Where a joint-equity or wholly-owned property insurance company applies for dissolution when it splits, or merges with another one, or dissolves pursuant to the articles of association, such dissolution must be subject to approval of CIRC and the following documents shall be submitted:

(1) A letter of application signed by the Chairman of the Board of Directors of the company;
(2) The resolution of the meeting of shareholders;
(3) Composition of the proposed liquidation group and a plan for liquidation;
(4) A proposal for solving the outstanding liabilities.

Article 36
The joint-equity or wholly-owned property insurance company whose dissolution has been approved by CIRC shall, from the date of receiving the approval document from CIRC, terminate any new business activities and hand in the license for conducting insurance business to CIRC and form a liquidation group within 15 days.

Article 37
The liquidation group shall, within 5 days after its establishment, inform the relevant authorities concerning the administration departments of industry and commerce, tax, labor and social security in writing of the liquidation procedure and conditions.

Article 38
The liquidation group shall, within 1 month from the date of establishment, appoint an accounting firm pursuant to the requirements of CIRC to conduct auditing, and shall deliver an auditor’s report to CIRC within three months from the date of appointment.

Article 39
The liquidation group shall submit the latest liability liquidation and assets disposal report to CIRC before the tenth date of each month.

Article 40
The newspaper mentioned in Article 28 of the Regulations refers to the newspaper specified by CIRC.

Article 41
The foreign property insurance company that applies for cancellation of its branch in China shall submit an application to CIRC for approval and present the following materials:

(1) A letter of application signed by the Board of Directors or General Manager of the foreign property insurance company;
(2) Composition of the proposed liquidation group and a plan for liquidation;
(3) A proposal for solving the outstanding liabilities.

The procedures of application for dissolution of a joint-equity or foreign-funded property insurance company specified in the Regulations and these Rules shall be applicable to the specific procedures for the foreign property insurance company to cancel its branch in China.

Where the head office of a branch of a foreign property insurance company is dissolved or cancelled or declared bankruptcy according to law, the liquidation and liability disposal of the branch of such foreign property insurance company shall comply with the regulations concerning dissolution of the joint-equity or wholly-owned property insurance company stipulated in Article 30 of the Regulations and these Rules.

Article 42
The foreign-funded insurance company in violation of the relevant provisions of these Rules shall be subject to punishment by CIRC according to the provisions specified in Insurance Law, the Regulations and other relevant laws and regulations.

Article 43
The documents, materials and written reports to be submitted or reported under the Regulations and these Rules shall be prepared in Chinese version, and the Chinese version shall prevail in the event of discrepancy between the Chinese version and the foreign language version.

Article 44
The period specified in the Regulations and these Rules shall start from the date when the relevant materials are delivered to CIRC. If the application documents provided by the applicant is incomplete and further delivery is needed, the period shall start from the date when the supplementary materials are delivered to CIRC.

The period concerning approval and report delivery prescribed in these Rules refers to working days.

Article 45
The issues concerning administration of a foreign-funded insurance company that are not specified in the Regulations or these Rules shall be governed by the applicable laws, administrative rules and relevant regulations of CIRC.

The establishment of a foreign-funded reinsurance company shall comply with the Regulations on Establishment of Reinsurance Companies. The issues not specified in the Regulations on Establishment of Reinsurance Companies shall be governed by these Rules.

Article 46
These Rules shall, mutatis mutandis, apply to insurance companies that are established and operated in Chinese mainland by insurance companies from Hong Kong Special Administrative Region, Macao Special Administrative Region or Taiwan region. The issues otherwise stipulated in the laws, administrative rules or administrative protocols shall be governed by the stipulations therein.

Article 47
These Rules shall come into effect as of June 15, 2004.