浅论西伯利亚早期税收制度  

THE EARLY SIBERIAN TAXATION

作　　者：李威[1] 

机构地区：[1]黑龙江省社会科学院研究生部,黑龙江哈尔滨150018

出　　处：《西伯利亚研究》2004年第5期45-48,共4页Siberian Studies

摘　　要：为了有效地统治已征服地区,掠夺西伯利亚的毛皮资源,俄国政府在西伯利亚地方建立了税收体系,制定了一系列税收制度,征收的税种主要是实物税、关税和赋税。In order to effectively rule the conquered area and plunder fur resources,Russian government established tax institutions in Siberia and worked out a series of tax system,mainly including tax in kind,customs duty and taxes,all of these played an important role in plundering Siberia.

关 键 词：西伯利亚 俄国 税收制度 实物税 关税 赋税 

分 类 号：F815.123.2[经济管理—财政学]