非税收政策对子口税制度的局部影响及交涉——以土货限制为例  

The Partial Impact and Negotiation of Non-tax Policy on the System of Transit Dues:Taking the Limitation of Domestic Product as an Example

作　　者：余治国[1] YU Zhi-guo(School of Business Administration,Anhui Technical College of Mechanical and Electrical Engineering,Wuhu,Anhui 241000,China)

机构地区：[1]安徽机电职业技术学院工商管理学院,安徽芜湖241000

出　　处：《石家庄学院学报》2023年第5期80-86,共7页Journal of Shijiazhuang University

摘　　要：子口税制度的建立对厘捐征收造成冲击,从而削弱了地方财政收入。部分地区采取了土货请领三联单的名目限制政策来缓解子口税的冲击。土货名目限制办法虽违背了中外约章,却能在局部地区成功实施。这一现象蕴含了近代税制变迁过程的内在复杂性,可揭示出近代税制变迁过程中的诸多深层次特点及其规律。The establishment of the system of transit dues has had an impact on the collection of taxes,thereby weakening local fiscal revenue.In some areas,the policy of limiting the categories of triplicate declaration form of request for domestic product had been adopted to alleviate the impact of transit dues.Although the policy breaks sino-foreign treaties,it can be successfully implemented in some areas.This phenomenon implies the intrinsic complexity of the process of tax system change in modern times.By sorting out various policies and analyzing its influence,many deep-seated features and rules of modern tax system change can be revealed.

关 键 词：子口税制度 三联单 土货名目限制政策 镇江关 

分 类 号：F129[经济管理—世界经济]