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作 者:黎庆松 Li Qingsong
机构地区:[1]云南民族大学南亚东南亚语言文化学院(国别研究院)
出 处:《海洋史研究》2023年第1期122-155,共34页Studies of Maritime History
基 金:云南省教育厅科学研究基金项目“19世纪上半叶越南阮朝‘半银半钱’港税研究”(项目号:2022J0409);中山大学高校基本科研业务费--重大项目培育和新兴交叉学科培养计划项目“有关中越关系史越南稀见汉文文献整理与研究”(项目编号:19Wkjc02)阶段性成果。
摘 要:1802年,阮福映建立越南最后一个封建王朝--阮朝。这一时期,阮朝逐渐完善入港勘验制度,初步确立了“半银半钱”的港税制度。学界对阮朝港税问题多有关注。孙建党在其硕士学位论文《越南阮朝明命时期的对外关系》①中探讨了越南明命时期对清朝商船的港税征收标准。成思佳在其博士学位论文《从多元分散到趋近统一--越南古代海洋活动研究(1771~1858)》②中对19世纪上半叶阮朝港税情况做了梳理。In the early years of the State,Nguyen Dynasty followed the port tax system of the chua Nguyen regime,and levied“Full-coin”port tax on foreign merchant ships.Under the situation of increasing“shortage”of silvers and“shortage”of coins,and based on the consideration of“general use of silvers in China and general use of coins in Vietnam”,as well as the removing disadvantages of coins,Nguyen Dynasty began to levy“Half-silver and Half-coin”port tax on foreign merchant ships in 1803,that is,half of the port tax coins was converted into silvers and the other half was levied with coins.The“Half silver and Half-coin”port tax was initially implemented during the Gia Long period,and was fully and strictly implemented since the early years of the Minh Menh period.This tax levied by the Nguyen Dynasty on the Qing merchant ships,mainly Guangdong merchant ships,reflects the asymmetric relationship between the amount of“Half-silver”and the amount of“Half-coin”in most cases.It has the dual characteristics of“rigidity”and “flexibility”.Its in-depth implementation finally brought Vietnam into the world silver circulation circle.
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