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本文论及西藏西部阿里的传统税收制度及其与占有制和社会结构的相互关系。毫无疑问,由于历史、经济及地理背景之不同,此种制度表现出很大的区域多样性。尽管如此,它们与西藏中部地区的税收制度在形式上和对社会、经济生活的作用方面仍有着共同的特点。作为本文的一个结论,这种税收制度必须从一个广阔的经济范围加以理解。从比较研究的角度而言,这种制度是特殊农作制度的产物,而这种农作制度则又以大规模的农业、土地使用权的限制、低下的生产力、有限的货币制度和市场体系等为其特点,在传统的西藏社会中,税收对于巩固农作制度及其相关的社会制度方面起着关键性
This article deals with the traditional tax system of Ali in Western Tibet and its relationship with the system of ownership and social structure. Undoubtedly, due to historical, economic and geographical differences, such systems show great regional diversity. Nevertheless, they still share common features with the tax system in the central region of Tibet in terms of their formality and their role in social and economic life. As a conclusion of this article, this tax system must be understood from a broad economic perspective. From a comparative perspective, this system is a product of a special farming system that, in turn, is characterized by large-scale agriculture, restrictions on land use rights, low productivity, limited monetary system and market system As its characteristics, in the traditional Tibetan society, taxation plays a key role in consolidating the agricultural system and its related social system