| 中国皇权专制社会赋税制度变迁的特点 |
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| 引用本文： | 杜树章.中国皇权专制社会赋税制度变迁的特点[J].新疆财经学院学报,2008(4):37-40. |
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| 作者姓名： | 杜树章 |
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| 作者单位： | 新疆财经大学 |
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| 摘 要： | 中国皇权专制社会赋税制度变迁的特点，即在“重农抑商”思想下，统治阶级必然对工商税实行重税政策；而田赋和徭役制度变迁的特点是沿着减少交易费用的方向变迁。用新制度经济学的方法对上述问题进行论证，能够为中国皇权社会赋税制度变迁的特点和规律性研究提供新的理论视角。
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| 关 键 词： | 中国皇权专制社会 工商税 田赋 徭役 |
The Characteristics of Tax Institutional Change in Imperial Autarchy Society in China |
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| DU Shu-zhang.The Characteristics of Tax Institutional Change in Imperial Autarchy Society in China[J].Journal of Xinjiang Finance & Economy Institute,2008(4):37-40. |
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| Authors: | DU Shu-zhang |
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| Institution: | DU Shu - zhang ( Xinjiang University of Finance and Economics, Urumqi 830012, China) |
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| Abstract: | This paper summarized the characteristics of institutional change in imperial autarchy society in China,which is a policy of agricultural development and commerce restraining.The industry and commerce tax was very high,and the characteristics of institutional change of land tax and corvee tended to reduce the exchange cost.This paper also explained why the tax systems in imperial autarchy society in China have these characteristics. |
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| Keywords: | imperial autarchy society in China industry and commerce tax land tax corvee |
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