论文部分内容阅读
中国作为一个农业大国,古代财政来源主要来自农业税收,皇权统治的物质根基之一就是农业税赋,皇权统治者都十分重视税收政策的制定,回顾赋税史,分析引起赋税改革的因素,根据税制改革的大事件和影响因素,对税收制度进行剖析,汲取内在的规律和经验,并提出税收改革的相关建议措施。
As a big agricultural country, the source of ancient finance comes mainly from the taxation of agriculture. One of the material foundations of imperial power rule is the taxation of agriculture. The imperial rulers attach great importance to the formulation of tax policies, review the tax history, analyze the factors that cause tax reform, Of the major events and influencing factors, the tax system analysis, learn from the inherent laws and experiences, and put forward tax reform proposals related measures.