明朝芜湖榷关法制研究  

Research on Ming's Queguan Leagal System in Wuhu Region

作　　者：姚国艳[1] 

机构地区：[1]中国政法大学,北京100088

出　　处：《安徽师范大学学报（社会科学版）》2008年第6期691-695,共5页Journal of Anhui Normal University(Hum.&Soc.Sci.)

摘　　要：榷关税收在明朝的商业税收中占有重要地位,芜湖榷关对明朝税收有重要意义。明朝对芜湖榷关的机构、编制、职责,以及税收形式、原则、程序等均有明确的法律规定。芜湖榷关法制具有法律渊源多样化、法律规范细致详密、榷关官员行政自由裁量权较大等特点。Queguan tax plays a very important role in Ming s commercial tax system,and Wuhu Queguan is very important for Ming s taxes,Wuhu Queguan,such as its agencies,its staffing and their responsibili- ties,its tax principles and procedures,is all regulated in explicit legal rules.It has such characteristics as follows:diversification of sources,detailed laws and regulations,and much freedom in administrative dis- cretion of the officials.

关 键 词：明朝 芜湖 榷关 法制 

分 类 号：D929[政治法律—法学]