中世纪和近代早期英国关税性质的演变  

The evolution of customs character in the Middle Ages and early Modern Times England

作　　者：于民[1] 

机构地区：[1]山东大学历史文化学院,山东济南250100

出　　处：《安徽史学》2012年第1期83-88,共6页Historical Research In Anhui

基　　金：教育部人文社会科学规划青年基金项目(11YJC770077);山东省社科规划项目<英国财政税收制度的起源与演变>(10CJGZ23)的阶段性成果

摘　　要：中世纪和近代早期,英国关税性质发生了根本性变化,从一种国王特权税,逐渐演变为处于议会严格控制下的议会间接税。中世纪和1625年前的近代早期,关税主要是国王的一种特权税。1625-1660年间,随着议会和王权斗争的高涨,以及议会的暂时胜利,关税一度转变为处于议会直接控制下的间接税。复辟时期,关税的最终课征批准权继续掌握在议会手中,但因缺少日常操控权,其关税权残缺不全。光荣革命后,因议会在与王权的斗争中取得了决定性胜利,关税演变为完全由议会严格控制的间接税。The character of English customs changed fundamentally during the Middle Ages and early Modern Times, and it changed from one of the king＇ s prerogative tax to an indirect tax strictly controlled by the parliament. In the Middle Ages and early Modern Times before 1625, the customs was mainly a king prerogative tax. During the 1625 - 1660, along with running high of the fight between the parliament and the crown, and the temporal victory of parliament, the customs once translated into an indirect tax controlled by the parliament directly. During the Restoration, the levy right still controlled in the hand of the parliament, but since short of daily control right, the customs right of the parliament was incomplete. After the glorious revolution, the customs finally translated a whole indirect tax strictly controlled by the parliament along with the parliament＇ s final victory.

关 键 词：中世纪 近代早期 关税性质 课税权 

分 类 号：K561.0[历史地理—历史学]