| "一条鞭法"论析 |
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| 引用本文： | 邹晓涓."一条鞭法"论析[J].石家庄经济学院学报,2005,28(5):674-677. |
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| 作者姓名： | 邹晓涓 |
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| 作者单位： | 中南财经政法大学,经济学院,湖北,武汉,430060 |
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| 摘 要： | 一条鞭法的颁行堪称中国赋役制度变迁历程中的一次重大变革.作为封建统治阶级应对社会政治、经济危机的产物,一条鞭法在一定程度上抑制了豪强兼并,均平了赋役,简化了税制,增加了财政收入,也在一定时期内维护了封建统治的稳定,缓解了阶级矛盾和利益冲突.
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| 关 键 词： | 一条鞭法 赋役 税制改革 |
| 文章编号： | 1007-6875(2005)05-0674-04 |
| 收稿时间： | 2005-07-08 |
| 修稿时间： | 2005年7月8日 |
Analysis on‘One Lash Method’ |
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| ZOU Xiao-juan.Analysis on‘One Lash Method’[J].Journal of Shijiazhuang University of Economics,2005,28(5):674-677. |
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| Authors: | ZOU Xiao-juan |
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| Abstract: | The implementation of One Lash Method was a great reform in China's tax system reform.As a way of dealing with political and economical crisis,One Lash Method did repress the local despots,average the tax,and simplify the tax system. And in that certain period it defended the stability of feudalism and alleviated the conflicts. |
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| Keywords: | One Lash Method tax tax system reform |
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