试论中国关税制度的起源  

On Origin of China's Tariff System

作　　者：黄天华[1] 

机构地区：[1]上海财经大学财政系

出　　处：《社会科学》2008年第8期158-170,共13页Journal of Social Sciences

摘　　要：中国关税起源与早期关卡密切相关。早期关卡属于"国家"之间的防御体系,政治军事功能第一。随着社会经济的发展,关卡开始延伸出财政功能。因此,我国早期的关税实际上是一种通过税,关卡就是国家课征关税的权力机关,这是我国关税起源的基本轨迹。The essay studies on china's tariff system deeply and points out that its origin was closely related to the outpost of tax office in ancient time.Early outpost of tax office belonged to defensive system among different countries and its political and military function was primary.And its financial function emerged soon.Thus,early tariff in china was a tax of 'passing through' in fact and the outpost of tax office was actually a powerful department to levy tax on behalf of the state.

关 键 词：关卡 关税起源 关税制度 

分 类 号：F129[经济管理—世界经济]