论文部分内容阅读
厘金,作为清朝晚期一种新的税收制度和重要税收来源,在其创制与发展中,以政治、经济和军事的现实需要来反观厘金制度的临时性和常规性,为我们研究晚清、民国时期除田赋、关税之外的第三大财政收入的征收以及对社会所产生的影响,提供了一种理论性的视角。本文将从政治环境、经济条件、社会影响三个方面对厘金制度所显现出的临时性和常规性进行评析。
As a new tax system and an important source of tax revenue in the late Qing Dynasty, likin, in its creation and development, compared the temporary and routine aspects of the lijin system with the political, economic and military realities to study the relationship between the late Qing Dynasty and the Republic of China In addition to taxes and other taxes during the collection of the third largest fiscal revenue and the impact on society, provides a theoretical perspective. This article will review the temporary and routine aspects of liar system from the three aspects of political environment, economic conditions and social influence.