投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 232
大卫·李嘉图《政治经济学及赋税原理》· On the Principles of Political Economy and Taxation · 投资
"A law ordains that a twelfth of the produce of all the fruits of the earth be levied in kind, whatever they may be. From the first is taken in consequence of this law, corn of the value of 1000 francs; and from the second, hay, cattle, or wood, of the same value of 1000 francs. What has happened? From the one, a quarter of his net income, 4000 francs, has been taken; from the other, whose income was 10,000 francs, a tenth only has been taken. Income is the net profit which remains after replacing the capital exactly in its former state. Has a merchant an income equal to all the sales which he makes in the course of a year? certainly not; his income only amounts to the excess of his sales above his advances, and it is on this excess only that taxes on income should fall."
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 232 · 核对日期：2026-10-19 · 核验：短摘录
白话
法律规定按实物征收所有土地产出的十二分之一。第一块地因此被拿走价值1000法郎的谷物，第二块地被拿走等值的干草、牲畜或木材。结果呢？第一块地的净收入是4000法郎，被拿走了四分之一；第二块地的收入是10000法郎，只被拿走了十分之一。可见按产出征税并不公平。收入是重置资本后剩下的净利润；商人一年的销售额不等于收入，只有销售额超过投入的差额才是收入，所得税只应针对这个差额征收。
上下文
李嘉图引用萨伊的例子说明按总产出征税会造成税负不均，并强调净收入才是税基。
今日一问
你衡量自己或企业的“收入”时，是否先扣除了维持原有资本的必要投入？
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