商税

更重要的是唐代商税思想的转变，对五代乃至两宋以商税为支柱的税收体系的形成产生了深远的影响。

More importantly , the ideological shift of the Commercial tax in the Tang Dynasty had a profound influence on the formation of the Five Dynasties and even the Song Dynasty to use the Commercial tax as the mainstay tax of their tax system .

唐代的商税制度就在这样的环境下逐渐成长并发展起来了。

In this kind of environment , the commercial tax system of the Tang Dynasty has been growing and developing .

宋代商税法律制度探微

On the Legal System of Commerce and Tax in Song Dynasty

宋代商税法律制度及历史借鉴

Legal System of Business Tax and Its Historical Experience of Song Dynasty

论明代商税征收及其法律控制

Commodity Tax Expropriation and Legal Control during Ming Dynasty

北宋时期商税波动及其原因分析

An Analysis of the Fluctuation of Commodity Tax and the Causes during the Northern Song Dynasty

最后，在整体把握宋代商税法律制度下，对其进行总体评价。

Finally , with the grasp of the commercial tax legal system , this paper carries on the overall evaluation .

当地方藩镇势力逐渐强大以后，商税也成为了他们的主要收入来源。

As their military force growing stronger , the commercial tax had also become the main source of revenue of the rival principalities .

表述与实践的对立统一&对宋代商税征收制度的考察

The unity of the opposite between expression and practice & An investigation on the system of levying the business tax of Song Dynasty

本文主要考察了两税、免役钱、榷酒、商税以及产自于陕西地区的解盐的收入。

This article examines the two taxes , inoculations , money , tax , alcohol , Commerce , and Shaanxi-produced revenues of the salt solution .

清廷通过崇文门税务总局对大多数进京货物征收商税，并直接控制了这一重要的商税来源。

The Tariff Bureau of Chongwenmen , which was under the direct control of the Qing government , collected commodity taxes on moot goods import into Beijing .

其次，笔者对具体的市场管理制度，从行政秩序管理、交易秩序管理和商税的征收三方面探讨。

Furthermore , it clarifies the specific regulation system from three aspects : administration order management , trade order management and the levy of the business tax .

中国古代商税的制度源于西周，而商税在财政收入中占重要地位却始于宋代。

Ancient Chinese commercial tax system originated from the western Zhou dynasty . Began from song dynasty , commercial tax plays a vital role in fiscal revenue .

在第三部分，依据史料，阐述了唐代商税的种类以及具体征税标准。

The types of the Commercial tax in the Tang Dynasty as well as specific tax standards are discussed in the third section , which are based on historical materials .

这一历史时期商业贸易的局限性表现在缺乏统一的国内市场，商税繁重；

The limitation of the commercial trade in this historical period displays in the following : It was lack of the united domestic market , and the business tax was arduous ;

对商税征收的法律控制，除《大明律》有关条目之外，大诰、榜文、诏令、律例等在不同的阶段发挥不同的效用。

In the control of commodity tax , besides Da Ming Law , Da Gao , announcement , imperial decree and laws and regulations make different effect at the different stage .

农业和手工业的发展，促进了商业和城市经济的紧荣，商业城市兴起，商人活动频繁，商税收入增加。

The development of agriculture and handicrafts promoted the commerce and the city economy . Then the commercial cities appeared and the merchants more movements and the tax had been improved .

以史为鉴，研究宋朝的商税管理机构对现阶段我国税收制度改革有着极大的借鉴意义。

Taking history as a mirror and looking forward to the future , the research to commercial tax management agencies of Song Dynasty is of great practical significance in our current tax system reformation .

但在商税征收的实践中，违法征收致使商人的负担不断加重，从而在一定程度上阻碍了商品流通的正常进行。

However , in practice of levying business tax , the levy violated the law and increased the businessmen 's burden , so in certain degree , it broke the normal circulation of goods .

尤其是在安史之乱以后，商税逐渐成为中央政府筹集军费和解决财政开支的主要财源之一。

After the broke-out of the An Lushan rebellion , the commercial tax was becoming a main source of revenue , with which the central government could use to cover the military and financial expenses .

对于文化市场，明统治者对其经营方向和消费方向进行了引导，同时通过商税的征收加强了对文化市场的整顿和规范，充分体现出文化市场中的国家文化意志。

Simultaneously , the Ming Dynasty governors attached importance to the collection of business tax , also further strengthened to rectify and standardize the cultural market . From there , the national culture will reflected incisively and vividly .

根据城镇的数量、人口规模和商税规模，总结北宋东南城镇发展的阶段。

According to the number of cities and towns , population size and scale of commercial tax , this article has made a summary about the development stage of the southeast cities and towns in the Northern Song Dynasty .

对明朝的商法主要从国家管理机构对商业的管理来介绍，包括盐、茶专卖制、商税制度以及对外贸易制度，旨在突出中后期发生的变化，以及发生变化的原因。

Ming commercial law , mainly from national regulatory bodies to introduce commercial management , Including salt , tea monopoly system , business tax system and trade system , To highlight the changes in late , and the reasons for change .

在运用现代法律形式全面对分析宋代商税法律制度的基础上，得出作为拥有封建社会最为繁华的商品经济的宋代的商税法律制度的得益和缺陷。

Under the comprehensive analysis of the song dynasty commercial tax legal system with modern law theory knowledge , the paper concludes the benefits and defect of the commercial tax legal system in song dynasty which has the most prosperous commodity economy as a feudal society .

宋代是我国封建社会商品经济获得极大发展的时期，经济的发展必然导致诸多社会关系不同于以往各个朝代，其中，标志之一就是商税法律关系的建立。

The commodity economy of Chinese feudal society has gotten a great development in song dynasty . Economic development led to diversity between social relations in song dynasty and former dynasties . One of the symbols of this diversity is the establishment of legal relationship of the commercial tax .

肉商认为变革征税方式，自身负担不减反增，比原来包商认税的时候还多一倍以上。由此引发1928-1931年的屠宰税征收风潮。

Butcher that change taxation burden , its not less , than the original contractor that was more than double the tax .

但，就本项目而言，分包商免交进口税，因此报价单不应将此费用计入在内。

However for this project , the Subcontractor is duty free for import material , so the quotation should also exclude this cost bid price currency .

中国是一个农业大国，自古以来以农为本，重农抑商，农业税收入向为国家财政收入的重要组成部分。

China is a big country in an agriculture , regarding agriculture as foundation from time immemorial , paying attention to agriculture and suppressing commerce , agriculture revenue from tax having been the important part for the country public finance income .

要实现限塑的目标，从目前来看，在生产环节需要对生产商征收污染税，在销售环节需要确立塑料袋押金制；从长远来看，则需要寻求环保且低廉的替代品。

To achieve the purpose of " limiting plastic ", we need to impose pollution taxes on manufacturers from the current point of view and establish a deposit system for plastic bags in the marketing , and we must seek environment-friendly and low-cost alternatives in the future .

另一方面却严重阻碍了中国近代工商业的发展，成为病商扰民的恶税。

In another side it held up the industrial and commercial development of modern China badly and turned to be a negative example of tax .