清代榷关税收制度述论——以赣关考察为中心  

A Study of the Frequent Tariff System of the Qing Dynasty with Reference to Gan Customs

作　　者：廖声丰[1] 

机构地区：[1]南昌航空大学思政部,江西南昌330063

出　　处：《江西财经大学学报》2009年第1期85-90,共6页Journal of Jiangxi University of Finance and Economics

基　　金：教育部人文社会科学研究规划基金项目(07JA770022);南昌航空大学航空高校基金项目(20080508)

摘　　要：清政府为保证赣关关税的征收,力图从制度约束和考核检查等方面予以加强,以确保国家对榷关的切实控制和榷关功能的正常执行。这些税收制度维持了赣关的运转,也取得了一定的效果。通过对清代赣关税收制度的个案考察,可以得到两个较为宏观的结论:一是推行"恤商"政策、保护商品流通是清政府的基本立场,二是正是像赣关这样的分布在全国各地的榷关,对于清代专制主义中央集权统治的地方控制,具有重要意义。To ensure its tariff levy at Gan Customs, the Qing Government made policies, conducted examinations and inspections to secure its control over the frequent tariff and its normal functioning. The tariff levy system helped Gan Customs maintain its operation and brought about some achievement. This case study shows that the basic standpoint of the Qing Government was to protect the commerce and its circulation and that Gan Customs and the like across the country played a significant role in the local rule by the centralized authoritarian Government

关 键 词：清代 榷关 赣关 税收制度 

分 类 号：F129.49[经济管理—世界经济]