中世纪晚期英格兰的走私贸易及关税监管  

Smuggling Trade and Tariff Regulation in Late Medieval England

作　　者：于振洋 YU Zhenyang

机构地区：[1]安徽师范大学历史学院,安徽芜湖241011

出　　处：《经济社会史评论》2024年第2期60-72,128,共14页Economic and Social History Review

基　　金：国家社会科学基金重大项目“英格兰经济社会史文献学专题研究”(17ZDA225)阶段性成果。

摘　　要：中世纪晚期英格兰对外贸易较为活跃,贸易额呈增长态势,关税成为王室政府财政收入的重要来源。但国内外商人以各种方式走私羊毛、呢绒等大宗出口货物,逃避关税,使王室政府的财政收入锐减。为了打击走私活动,王室政府不仅采取没收货物、监禁走私者等常规举措,还针对性地实施寄宿、货物抵押、运输证明等监管方式,甚至不惜以重罪惩处。这些监管举措一定程度上遏制了走私贸易,但由于这一时期关税政策的特权并未惠及所有商人群体,导致走私贸易屡禁不止,再因税率上涨简单粗暴,致使治理效果低下。直至近代以后,随着自由贸易政策的推行,关税逐步放开,走私贸易才渐趋消弭。In the late Middle Ages,English foreign trade was more active,and the volume of trade increased,making customs duties an important source of revenue for the royal government.However,domestic and foreign merchants smuggled large quantities of export goods such as wool and woolen cloth in various ways to avoid customs duties,which sharply reduced the royal government’s revenue.In order to crack down on smuggling,the royal government not only took the conventional measures of confiscating goods and imprisoning smugglers,but also implemented targeted special measures of boarding,cargo mortgage and transportation certificate,and even resorted to punishing serious crimes.These regulatory measures to some extent curbed smuggling trade,but because due to the privilege of tariff policies during this period not benefiting all merchant groups,smuggling trade remained incessant after repeated prohibition,and also due to the increase of tax rates,the efficiency of tariff regulation was low.Until modern times,with the implementation of the free trade policies and the gradual relaxation of tariffs,smuggling trade gradually disappeared.

关 键 词：英格兰 走私贸易 关税 商栈 

分 类 号：K561.3[历史地理—历史学] F749[历史地理—世界史]