税收总是容易被逃避，即使是在与他人的交易中公正诚实的人也不例外。造成逃税的原因有几个：

Taxes are always susceptible to evasion, even by individuals who are just and honest in their transactions with other people. Several reasons account for tax evasion:

自私与对财富的贪爱、认为某项税收不公正，或认为税款被不当使用等等。税率越重，人们就越会设法逃避缴纳。逃税有两种形式。最常见的是充分利用税收制度本身的漏洞。这种规避方式无疑是在法律范围之内的。另一种逃税方式是提供不实信息，从而使税款全部或部分被免除。这通常被称为偷税漏税。

selfishness and love of wealth, the belief that a certain tax is not just, or that tax proceeds are unjustly utilized, etc. The heavier the tax, the more people will attempt to escape paying it. Escaping tax payment takes two forms. The most common is to take utmost advantage of loopholes in the taxation system itself. This form of evasion is undoubtedly within the law. The other way of escaping payment is to present incorrect information which leads to total or partial elimination of the tax. This is commonly known as tax evasion.

当然，逃税从多个方面都会造成伤害：

Certainly, cheating on taxes hurts from several aspects:

A. 它会减少税收的收入。

A. It reduces the proceeds of the tax .

B. 它扰乱了其立法本意所要达成的税负公正分配。

B. It disturbes the just distribution of the tax aimed for originally by its enactment.

C. 有时这可能导致税率上调，以弥补因偷逃税而流失的资金。

C. It may lead sometimes to an increase in tax rates in order to make up for funds lost because of tax cheating.

D. 它可能会因资源有限而减少某些有益的政府活动。

D. It may reduce some useful government activities because of limited resources.

E. 它在社会中传播欺诈，因为人们往往会模仿逃税的手段。

E. It spreads dishonesty society because people tend to imitate methods of tax escape.

因此，所有税法都试图通过以下方式提供法律和行政程序，以防止逃税：1. 授权税务官员检查纳税人的文件和账簿。

Consequently, all tax legislations attempt to provide legal and administrative procedures to prevent tax escape, in the following ways 1. Authorizing tax officers to inspect the documents and books of the taxpayer.

2. 要求纳税人提交一份经宣誓的纳税申报表，或承担因提供不实信息而面临的法律处罚风险。

2. Requiring the payer to submit a tax return given under oath or at the risk of legal penalties for incorrect information.

3. 奖励向政府举报逃税行为的人。

3. Rewarding anyone who informs the government of cases of tax evasion.

4. 在源头扣除某些税款，例如在支付给收入者薪金之前，先从薪金中扣除所得税。

4. Deducting certain taxes at the source, such as deducting income tax from salaries before they are paid to income earners.

5. 对逃税行为处以沉重的罚款及其他处罚。

5. Imposing heavy financial fines and other penalties for tax evasion.

6. 赋予税务部门对纳税人所有资产的法定留置权，且其优先权高于其他债权人。1

6. Giving the tax department a legal lein on all the assets of the tax payer with priority over other creditors.1

尽管采取了这些预防措施，逃税案件仍充斥各国法院，而利用税收漏洞的情况如此普遍，以至于在各国都催生了一批专门的顾问网络。

Despite these preventive measures, tax evasion cases fill the courts in all countries, and the use of tax loopholes is so widespread, it has spawned a network of experts in all nations.

天课（Zakah）在若干方面不同于税收。它的执行得到宗教、道德、法律和行政四方面制裁的支持。

Zakah is different from taxes on several bases. Its enforcement is supported by religious, moral, legal, and administrative sanctions.

穆斯林首先将天课视为自己与真主之间的关系，这是其他任何关系都无法取代的。这正是天课作为一种功修的含义所在。穆斯林法学家也经常强调天课的这一性质。

Muslims treat zakah as a relation between them and God before any other thing. This is the meaning of a worship. Muslim jurists emphasize this nature of zakah very often.

伊本·阿拉比说："天课实际上是归于真主的权利，但当真主说'地上没有一个动物，不是由真主供给其给养的'时，祂便将自己的权利转交给那些祂保障其给养的人。"[2] 哈乃斐学派的卡萨尼说："天课的核心在于将所拥有的尼ṣāb（应纳天课的最低限额）的一部分献给真主。这是通过将其实际交付给穷人，使之成为穷人的财产而完成的……真主说：'难道他们不知道，真主接受其仆人的悔罪，并收取他们的施舍吗？'[3] 使者ﷺ说：'施舍在落入穷人之手以前，先落入至慈者之手。'[4] 此外，天课是一种崇拜，而崇拜就是将行为完全奉献给真主。"5

Ibn al 'Arabi says, "Zakah is, in fact, a right to God, but He transfers His right to those for whom he guarantees sustenance when He says 'There is no moving creature on earth but its sustenance is on God'."2 Al Kasani, a Hanafite, says, "The core of zakah is giving part of the owned nisab to God. This is done by making it the property of the poor through actual delivery to them . . . God says 'Know they not that God doth accept repentance from His votaries and receivers their sadaqah?'3 and the Messenger (p) says 'The sadaqah falls in the hands of the Most Merciful before it falls into the hands of the poor.'4 Moreover, zakah is a worship, and worship is the devotion of an action completely to God."5

当一个人缴纳天课时，他心中没有丝毫怨恨或受委屈的感觉，因为天课是由真主所立法的，祂不会亏待任何人。真主是最公正的立法者，也是祂仆人的养育者和供养者。信士为何要逃避天课呢？他知道天课是为真主而给予的，真主知道隐秘之事，甚至比隐秘更隐蔽的事；而且他知道，在审判日，真主将清算每个人的账目。

When performing zakah, the payer has not the slightest resentment or feeling of injustice, since zakah is legislated by God, Who oppresses none. God is the most just Legislator and the Nourisher and Sustainer of His servants. Why would a believer try to escape zakah, knowing that God, for whom it is given, knows what is secret and even what is more hidden than a secret, and that God is going to inspect everyone's account on the Day of Judgment.

因此,由信仰、教育和家庭教养所灌输的伊斯兰价值观与伦理,是确保纳税人正确履行义务的最有力保障。穆斯林接受教育和训练,要着眼于来世,并且对世俗利益的热爱保持适度。他们寻求真主的回报,为主的缘故而施舍。他们把取悦真主及其使者的事物置于一切之上。信士在取悦真主与使者的事物和一切尘世利益与享乐之间作选择时,毫不犹豫。《古兰经》中真主明确说道:"你说:'如果你们的父亲、儿子、兄弟、妻子、宗亲,你们所获得的财产,你们所担心滞销的商业,以及你们所喜爱的住宅,在你们看来比真主、他的使者和为主道而奋斗更可爱,那么你们就等待真主降下他的命令吧。真主不引导犯罪的民众。'"6

Consequently, Islamic values and ethics inculcated by faith, education, and upbringing, are the strongest guarantee that payers pay their dues properly. Muslims are educated and trained to look toward the hereafter and to be moderate in their love of worldly benefits. They seek reward from God, and they spend for God's sake. They prefer what pleases God and His Messenger above all other things. A believer does not hesitate in a choice between what pleases God and His Messenger on one side and all earthly benefits and enjoyments on the other. In the Qur'an God makes it clear, "Say: If it be that your fathers, your sons, your brothers, your maids, or your kindred, the wealth that ye have gained, the commerce in which ye fear a decline, or the dwellings in which ye delight, are dearer to you than God or His apostle or the striving in His cause, than wait until God brings about His decision, and God guides not the rebelious."6

伊斯兰教法（Shari'ah）除了赋予天课（zakah）宗教和道德层面的保障外，还为其提供了法律和组织上的认可。这些法律与组织上的保障包括以下几方面：

Shari'ah provides legal and organizational endorsement of zakah, in addition to the religious and moral ones. These legal and organizational guarantees include the following:

有几则圣训明确指出，付天课者有义务协助天课征收人员。

Several sayings explicitly indicate that payers are required to help zakah collectors.

先知（愿主福安之）说：“你们将遇到一些你们可能不喜欢的征收者。他们来时，要欢迎他们，让他们做他们想做的事。如果他们秉公行事，那对他们自己在审判日有益；如果他们行不义，那伤害的是他们自己的灵魂。使征收者满意，是完成天课的一部分。他们也应当为你们祈祷。”[ﷺ] 贾里尔·本·阿卜杜拉说：“一些贝都因阿拉伯人来到先知（愿主福安之）那里，说：‘一些天课征收者对我们不公。’先知（愿主福安之）说：‘你们必须让你们的征收者满意。’他们说：‘即使他们对我们施行压迫？’先知又重复道：‘你们必须让你们的征收者满意。’”贾里尔补充说：“自从我从真主的使者（愿主福安之）那里听到这番话以后，每一位天课征收者离开我时，都是心满意足的。” 巴希尔·本·阿勒·哈萨西亚说：“我们问真主的使者：‘一些天课征收者侵犯我们，我们是否应当把部分财产隐藏起来，数量与他们的侵犯相当？’先知说：‘不。’”20

The Messenger of God (p) says, "You shall receive a group of collectors whom you may dislike. When they come, welcome them. Allow them to do what they want. If they do justice, that benefits their own selves on the Day of Judgement and if they do injustice, it is their own souls they hurt. It is part of completing zakah that you please them. They also should pray on your behalf."18 Jarir bin 'Abd Allah says, "Some bedouin Arabs came to the Messenger of God (p) and said, 'Some of zakah collectors do injustice to us.' The Prophet (p) said, 'you must please your collectors.' They said, 'Even if they do oppression against us?' The Prophet repeated, 'you must please your collectors.'" Jarir adds, "Since I heard this from the Messenger of God (p), no zakah collector left me but was pleased."19 Bashir bin al Khasasiyah says, "We asked the Messenger of God, 'Some zakah collectors transgress against us. Should we hide some of our wealth in amounts equal to the amount of their transgressions?' The Prophet said, 'No.'"20

这些圣训表明，天课的缴纳者必须协助天课的征收者，不得隐瞒估算天课所需的任何信息，即使征收者行为不端、对缴纳者有不公之处。当然，若征收者明显地压迫，缴纳者有权拒绝缴纳不公正的部分，并向有关当局申诉。在传自安那斯的圣训中有这样的记载："穆斯林中被按照正确的税率和数额索取天课的人，必须缴纳；而被索取超出数额的人，则不必多交。"因为先知ﷺ确定了所有天课的税率，这些税率为所有穆斯林，包括缴纳者和征收者所熟知。

These sayings indicate that zakah payers must help zakah collectors and are not allowed to hide any information needed for the estimation of zakah, even in the case when collectors do not behave rightly and do injustice to the payers. Of course, in cases of clear-out oppression on the part of the collector, zakah payers have the right to refuse to pay the injust part and complain to the proper authorities. In the saying reported from Anas, it is stated, 'He, among Muslims, who is asked zakah in its proper rate and amount, must pay it, but he who is asked more must not give more." Since the Prophet (p) determined all zakah rates, and these are known to all Muslims, payers and collectors.

伊斯兰教禁止一切形式的欺诈，尤其是借欺诈以逃避天课的缴纳。天课的法律并没有漏洞，但有些欺诈虽然被禁止，却可能采取合法的形式，例如以名义上转让所有权来中断一年的周期（如将财产给予妻子，几天后再收回）。这类做法的禁止，在先知ﷺ的普遍圣训中已经明确："行为只凭意图，每个人只得到他所意图的结果。"布哈里引用安斯传述的关于天课的圣训，其中说："已合并的不得分开，已分开的不得合并。" 《天课法学》（第二卷），优素福·盖尔达维博士，第292页

Islam prohibits cheating in all its forms, especially when it is used to avoid zakah payment. The laws of zakah do not have loopholes, but some cheating, though forbidden, may take legal form, such as interrupting the passage of the year by nominal change of ownership (e.g. giving one's wealth to one's wife, and then taking it back after a few days). Prohibition of this kind of practice is clear in the general saying of the Messenger "Deeds are only by intention, and each person has only the result of his own intention." Al Bukhari argues that the saying reported from Anas on zakah which states, "What is combined must not be separated and what is separated must not be combined Fiqh al Zakah (Vol. II), Dr. Yusuf al Qardawi 292

为了避免天课,"21"坚决反对欺诈和诡计。马立克以此作了解释,举例说:"三个人,每人拥有四十只羊,每人都有义务缴纳一只羊,他们不能把羊群合并在一起,只为一百二十只羊缴纳一只羊。或者两个合伙人,每人应缴……"

in order to avoid the sadaqah"21 stands firmly against cheating and tricks. Malik explains this saying with the example that "Three people, each one owning forty sheep, each being obligated to give one sheep, cannot combine their herds together and pay only one sheep for the hundred and twenty sheep. Or, two partners, each owing 101

……羊只，若作为合伙财产，则应共同缴纳三只羊的天课，且不得将羊群分开，使每人只需缴纳一只羊。[22] 阿布·尤苏夫说："凡信仰真主和末日的人，都不得扣留天课，也不得为了逃避天课而转移财产。无论以何种方式、出于何种理由，都不得欺骗或使用任何诡计来逃避天课。"23

sheep, are obligated to give as a partnership three sheep, and must not divide their sheep so that each only pays one sheap.'22 Abu Yusuf says, "It is not lawful to anyone who believes in God and the Last Day to withhold the sadaqah or to change property only to avoid the payment of sadaqah. It is not lawful to cheat or use any trick to avoid the sadaqah, by any means and for any reason."23

哈纳泊派和马立克派都禁止一切旨在逃避天课缴纳的手段，无论其是否合法。在哈纳泊派的著作中，可以找到这样的说法："若有人购置不动产以逃避天课，则应按不动产的价值征收天课；此人应被视为与其意图相反，就如同那些通过出售或其他行为来逃避天课的人一样。"^24 在马立克派的著作中，也能找到类似的论述，本书第五部分第六章对此有所研究。

Both Hanbalites and Malikites prohibit all tricks, legal or not, that aim at escaping the payment of zakah. One finds in Hanbalite writing such statements as "He who purchases real estate in order to escape zakah must be charged the amount of zakah on the value of the real estate such person must be treated exactly the opposite of his intention, like one who escapes zakah by selling or by other actions."24 In Malikite writings one finds similar things, as studied in chapter six of part five of this book.

根据艾哈迈德、艾布·达五德和奈萨仪所辑录的一段圣训，拒绝缴纳应缴天课者将被处以罚款。其经文为：“……凡扣留不缴者，我们必定取其应缴之数，并取其一半财产，这是我们的主所规定的罚则，其中任何部分都不合法于穆罕默德的家人。”《穆贾伊·艾赫巴尔》的作者评论道：“这是对拒绝缴纳天课者仍应征收天课，并将其用于应得之处的明证。”25

The saying reported by Ahmad, Abu Daud, and al Nasa'i decrees fines for rejecting payment of due zakah. It reads, ". . . and he who holds off payment, we shall indeed take it, along with half his wealth, an imposition decreed by our Lord none of which is lawful to the family of Muhammad." The author of Muntaqa al Akhbar comments, "this is evidence for collecting zakah from those who reject paying it, and spending it where it belongs."25

此前本书已讨论过罚款问题，并得出结论：罚款的最高数额为应缴天课财产的一半。此类罚款的实施，由穆斯林社会中的协商机构与执行机关决定。不过，也有学者不允许施加任何罚款，理由是先知ﷺ在另一段圣训中宣布："真主确已使你们每个人彼此的血液和财产成为禁物。"26 并且，圣门弟子曾与拒绝缴纳天课的人作战，却没有在应缴天课的数额之外向他们征收罚款。27

Fines were discussed earlier in this book and it was concluded that a fine of half the zakatable asset is maximum. Imposition of such fines is to be decided by the consultative and executive authorities in the Muslim society, although there are scholars who do not allow imposing any fines, on the grounds that in another saying the Prophet (p) announced, "Indeed God made unlawful to each one of you each other's blood and wealth,"26 and that the Companions fought the rejecters of zakah payment, but charged them no fines above the due amount of zakah.27

那些扣留天课（zakah）不付的人还会受到其他惩罚。当拒付天课以集体形式出现时，如阿布·伯克尔时期的情形，这便构成了对伊斯兰法的叛乱。这样的叛乱者必须由伊斯兰国家讨伐，正如阿布·伯克尔和众门徒在安拉的使者（ﷺ）去世后讨伐他们一样。28 伊本·哈兹姆说：“对于不交天课的人，应当强制征收，不论他愿意与否。如果他继续抵抗执法人员，那么他就被视为叛乱者。此外，否认该项义务即是叛教。但是，以欺诈手段逃避缴纳、既不否认也不推托拖延的人，是在做恶事，必须受到法律的惩处，直到他交出应缴的部分。如果他在受罚期间死去，他将遭受真主的震怒。这是依据使者（ﷺ）的话：‘谁看见恶事，若能力所及，就应当以手改正。’扣留天课不付无疑是必须加以改正的恶事。”29

Those who withhold payment of zakah are subject to other penalties as well. When objection to the payment of zakah takes a collective form, as at the time of Abu Bakr, it represents a rebellion against Islamic law. Such rebels must be fought by the Islamic state, as Abu Bakr and the Companions fought them upon the death of the Messenger of God (p).28 Ibn Hazm says, The ruling regarding he who does not pay zakah is to collect it by force, whether he likes it or not. If he continues defending himself against the law enforcement, then he is treated as a rebel . Moreover, negating the obligation is a form of apostation. But he who escapes payment through methods of cheating, without denying or holding off payment, is doing an evil act and must be subjected to legal penalties, until he submits what is due on him. If he dies during the period of the penalty, he goes to the wrath of God. This is according to the Messenger's saying "He who sees an act of evil must change it with his hand if he can." Withholding payment of zakah is undoubtedly an act of evil that must be changed.29