清末福建铁路捐探论  

On the Railway Taxation Levied in Fujian in the Late Qing Dynasty

作　　者：黄良俊 HUANG Liangjun(School of History and Society,Anhui Normal University,Wuhu Anhui 241000,China)

机构地区：[1]安徽师范大学历史与社会学院,安徽芜湖241000

出　　处：《莆田学院学报》2018年第4期74-80,共7页Journal of putian University

摘　　要：通过分析福建铁路捐的缘起、实施和影响等基本概况,重点阐释了福建铁路捐的弊端和消极影响,从而揭示了捐赋制度的规范性和可操作性至关重要,同时要加强对执行过程的监督。By analyzing the origin, implementation and influence of Fujian railway taxation, this paper expounds thedisadvantages and negative effects of Fujian railway taxation. It reveals that the standardization and operability of thesystemare of vital importance. Meanwhile, it is necessary to strengthen the supervision of political power.

关 键 词：清末 漳厦铁路 铁路捐 福建 

分 类 号：K252[历史地理—历史学] F572.89[历史地理—中国史]