| 西周至秦汉关税收入增长原因分析 |
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| 引用本文： | 夏金梅,张波. 西周至秦汉关税收入增长原因分析[J]. 延安大学学报(社会科学版), 2005, 27(5): 96-99 |
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| 作者姓名： | 夏金梅 张波 |
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| 作者单位： | 1. 陕西师范大学,历史文化学院
2. 西北大学,中文系,陕西,西安,710062 |
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| 摘 要： | 从西周至秦汉,国家对过往客商征收关税的总额有逐渐增高的趋势,因而关税收入在国家财政收入中所占的比重也愈益增大。考察封建国家关税收入增长的原因,不可忽视以下三个重要因素,即关税征收范围的扩大、关卡的增设以及关税税率的提高。这是自西周设关征税至秦汉,关税发展的总的趋势。
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| 关 键 词： | 征收范围 关卡 税率 |
| 文章编号： | 1004-9975(2005)05-0096-04 |
| 修稿时间： | 2005-07-23 |
Analysis on the causes of customs revenue'''' increasing from Western Zhou Dynasty to Qin and Han Dynasty |
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| XIA Jin-mei. Analysis on the causes of customs revenue'''' increasing from Western Zhou Dynasty to Qin and Han Dynasty[J]. Journal of Yan'an University (Social Science Edition), 2005, 27(5): 96-99 |
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| Authors: | XIA Jin-mei |
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| Abstract: | First and last,from Western Zhou Dynasty to Qin and Han Dynasty,the feudalstate charged higher and higher customs from passing traders,and the costoms revenue was playing an increasingly important role in national financial revenue.Analysizing on the causes of customs revenue' increasing from Western Zhou Dynasty to Qin and Han Dynasty,the following three perspectives were necessary:the greater and greater incidence of taxation,the more and more barriers,the higher and higher tariff rate. |
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| Keywords: | incidence of taxation barrier tariff rate |
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