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一种社会形态下的赋税政策的优劣及其效率,主要取决于它与经济发展、民众负担和国家财政收入的关系。本文从清代赋税征收着眼,通过对清代财政收支关系的分析,对清代以定额化赋税征收为核心的赋税政策进行了客观评价。
The pros and cons of a tax policy under social formation and its efficiency depends mainly on its relationship with economic development, the public burden and the state’s fiscal revenue. This article focuses on the collection of taxes in the Qing Dynasty. Through the analysis of the relationship between the fiscal revenues and expenditures in the Qing Dynasty, this article objectively evaluates the tax policies focusing on the collection of quota taxes in the Qing Dynasty.