明代稅收法制變革研究
發(fā)布時間：2018-09-07 09:46
【摘要】：明代賦稅制度是唐宋兩稅法與清代“地丁合一制”的古代封建社會賦稅史的一個過渡階段。明代稅收制度以張居正財(cái)政改革為分界點(diǎn),我們應(yīng)該重視這向來驚天動地的財(cái)政改革,尤其是正處于社會動蕩,制度轉(zhuǎn)變,世界日益變化的16世紀(jì)明朝財(cái)政改革。本文論題即是以明代張居正財(cái)政改革前后的稅收制度進(jìn)行對比探索,比如這兩種制度的實(shí)際開展?fàn)顩r,跟進(jìn)效果以及產(chǎn)生的積極或消極影響,稅法制度的研究是對明代政治制度以及社會經(jīng)濟(jì)的映照,并對我國當(dāng)前社會制度的改革提供借鑒。本文正文共有六部分。第一部分:簡要介紹本文的研究背景,目的及意義,同時梳理國內(nèi)相關(guān)研究資料,從而確定主要的研究內(nèi)容與方法。第二部分:分析明代前期的稅收實(shí)施狀況以及稅收征收情況。第三部分:分析明代張居正稅收制度改革情況,其指導(dǎo)思想、具體政策、成效及影響。第四部分:分析明末稅制的基本情況以及經(jīng)濟(jì)結(jié)構(gòu)的轉(zhuǎn)變。第五部分:分析明代稅收制度的研究結(jié)果對現(xiàn)代稅收制度的借鑒作用。第六部分:總結(jié)本文。
[Abstract]:The tax system of Ming Dynasty is a transitional stage in the history of taxation in ancient feudal society of Tang and Song dynasties and Qing Dynasty. The tax system of Ming Dynasty takes Zhang Juzheng's fiscal reform as the dividing point. We should attach importance to this financial reform, which has always been earth-shaking, especially in the social turbulence, system transformation, and the ever-changing financial reform of the Ming Dynasty in the 16 ~ (th) century. This thesis is based on the comparative exploration of the tax system before and after Zhang Juzheng's fiscal reform in the Ming Dynasty, such as the actual development of the two systems, the follow-up effect and the positive or negative effects. The study of tax law system reflects the political system and social economy of Ming Dynasty and provides reference for the reform of our country's current social system. There are six parts in the text. The first part: briefly introduces the research background, purpose and significance of this paper, at the same time combing the relevant domestic research materials, so as to determine the main research content and methods. The second part: the analysis of the early Ming Dynasty tax implementation and tax collection. The third part analyzes the reform of Zhang Juzheng's tax system in Ming Dynasty, its guiding ideology, concrete policy, effect and influence. Part IV: analysis of the basic situation of the tax system and the transformation of economic structure in the late Ming Dynasty. Part V: analysis of the Ming Dynasty tax system research results on the modern tax system reference. The sixth part: summarize this article.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D929
[Abstract]:The tax system of Ming Dynasty is a transitional stage in the history of taxation in ancient feudal society of Tang and Song dynasties and Qing Dynasty. The tax system of Ming Dynasty takes Zhang Juzheng's fiscal reform as the dividing point. We should attach importance to this financial reform, which has always been earth-shaking, especially in the social turbulence, system transformation, and the ever-changing financial reform of the Ming Dynasty in the 16 ~ (th) century. This thesis is based on the comparative exploration of the tax system before and after Zhang Juzheng's fiscal reform in the Ming Dynasty, such as the actual development of the two systems, the follow-up effect and the positive or negative effects. The study of tax law system reflects the political system and social economy of Ming Dynasty and provides reference for the reform of our country's current social system. There are six parts in the text. The first part: briefly introduces the research background, purpose and significance of this paper, at the same time combing the relevant domestic research materials, so as to determine the main research content and methods. The second part: the analysis of the early Ming Dynasty tax implementation and tax collection. The third part analyzes the reform of Zhang Juzheng's tax system in Ming Dynasty, its guiding ideology, concrete policy, effect and influence. Part IV: analysis of the basic situation of the tax system and the transformation of economic structure in the late Ming Dynasty. Part V: analysis of the Ming Dynasty tax system research results on the modern tax system reference. The sixth part: summarize this article.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D929
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