| 略论晚清田赋改革思想 |
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| 引用本文： | 戚亚强,夏国祥.略论晚清田赋改革思想[J].江苏工业学院学报(社会科学版),2004,5(4):60-62. |
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| 作者姓名： | 戚亚强 夏国祥 |
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| 作者单位： | 常州轻工职业技术学院 江苏常州213004
(戚亚强)，上海师范大学商学院 上海200234(夏国祥) |
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| 摘 要： | 鉴于田赋在清朝国家财政收入中的重要地位及田赋征收中存在的严重弊端 ,晚清朝野人士有关田赋改革的议论甚嚣尘上。清末主流思想界处理田赋积弊的思路 ,还是沿袭两宋以来的传统 ;也有极少数先进人士以西方近代财税理论和制度为依据 ,对田赋制度提出了全新的改革方案
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| 关 键 词： | 田赋 清丈 土地台帐法 地价税 |
| 文章编号： | 1009-7775(2004)04-0060-03 |
| 修稿时间： | 2004年9月15日 |
Brief Discussion of the Reform Ideas of the Feudal Land Tax in the Late Qing Dynasty |
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| QI Ya-qing,XIA Guo-xiang.Brief Discussion of the Reform Ideas of the Feudal Land Tax in the Late Qing Dynasty[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2004,5(4):60-62. |
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| Authors: | QI Ya-qing XIA Guo-xiang |
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| Abstract: | Owing to the importance of the revenue of the feudal land tax and its serious disadvantages in the Qing Dynasty, the government and the public were concerned about the feudal land tax reform .Most people tended to follow the traditional practice passed down from Song Dynasty when they tackled the age-old disadvantages of the feudal land tax .But a few advanced people put forward an entirely new reform plan for the feudal land tax system in the light of the finance and tax theory and system in the modern West. |
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| Keywords: | feudal land tax detailed measurement Land Desk Account land price tax |
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