| 宋代商税法律制度及历史借鉴 |
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| 引用本文： | 龚振中,张文勇. 宋代商税法律制度及历史借鉴[J]. 河南教育学院学报(哲学社会科学版), 2006, 25(4): 81-83 |
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| 作者姓名： | 龚振中 张文勇 |
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| 作者单位： | 1. 中南财经政法大学,财政税务学院,湖北,武汉,430060
2. 中南财经政法大学,法学院,湖北,武汉,430060 |
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| 摘 要： | 宋代统治者基于自身利益的需要,建立了较为完善的商税法律制度。宋代商税法律制度在商税的征收机构建立、相关立法、禁止非法增收商税、重惩商人偷税漏税、临时的特定减免等方面,都具有自己的特点。宋代财税思想对后世影响很大。宋朝的统治者注意把税收作为调节经济的手段,颇值得我们现代的税收制度借鉴。
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| 关 键 词： | 宋代 商税 历史借鉴 |
| 文章编号： | 1006-2920(2006)04-0081-03 |
| 修稿时间： | 2006-03-04 |
Legal System of Business Tax and Its Historical Experience of Song Dynasty |
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| GONG Zhen-zhong,ZHANG Wen-yong. Legal System of Business Tax and Its Historical Experience of Song Dynasty[J]. Journal of Henan Education Institute(Philosophy and Social Science Edition), 2006, 25(4): 81-83 |
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| Authors: | GONG Zhen-zhong ZHANG Wen-yong |
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| Abstract: | The thoughts of finance and taxation in Song dynasty have huge influence later.Based on their benefits,the ruler constructed legal system of business tax and took measures to protect rights of merchants.It indicated that the thoughts of business tax in Song dynasty have changed the tradition of looking up to agriculture and down to business.The author issued the topic from setting up tax bureau and legislation,forbidding illegally tax addition,temporary tax exemption,etc.The experience of Song dynasty should be studied. |
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| Keywords: | Song dynasty business tax historical experience |
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