明代“门摊课”考  

Textual Criticism of Man-Tan Tax in Ming Dynasty

作　　者：颜广文[1] 

机构地区：[1]华南师范大学历史文化学院,广东广州510631

出　　处：《广东教育学院学报》2006年第2期94-98,共5页Journal of Guangdong Education Institute

摘　　要：明代门摊课是明朝政府向商铺经营者征收的一种定额营业税。门摊课自始至终通行于有明一朝。嘉靖至万历年间,江南地区实行以门摊课为中心的税制改革,把按营业额比率而定的商税并入到定额营业税的门摊课中,实现了两税合征。这次税制改革,既减轻了商人负担,又确保了国家的营业税收入,是中国古代税制改革一次较为成功的范例。Man-Tan was a natural quota of business tax, which was levied by Ming government from shop managers, and it went through Min dynasty. In the period between Jiajing and Wanli, there was a wide reform which centered in Man-Tan tax in Jiangnan area. It combined the proportional business tax according to turnover with the quota Man-Tan tax and realized a joint collection of two kinds of taxes. This reform was quite a good and successful example in the history of Chinese taxation reform. It lightened the burden of merchants and ensured the income of government＇s business tax.

关 键 词：明朝 商业 营业税 税制改革 

分 类 号：K248[历史地理—历史学]