發(fā)布時(shí)間：2018-01-28 23:05

  本文關(guān)鍵詞： 陶記 景德鎮(zhèn) 稅收制度 陶瓷產(chǎn)業(yè)　出處：《中國陶瓷》2015年03期 　論文類型：期刊論文

【摘要】：從《陶記》出發(fā),以瓷業(yè)稅制和稅收問題為切入點(diǎn),分析宋元時(shí)期景德鎮(zhèn)瓷業(yè)稅制的基本形式和特點(diǎn)。以此為基礎(chǔ),聯(lián)系景德鎮(zhèn)陶瓷產(chǎn)業(yè)的現(xiàn)狀,分析當(dāng)前陶瓷產(chǎn)業(yè)中的政府稅收與生產(chǎn)經(jīng)營特點(diǎn)之間的關(guān)系,針對陶瓷產(chǎn)業(yè)稅收不能充分反映產(chǎn)業(yè)自身的活力問題,我們對陶瓷產(chǎn)業(yè)發(fā)展中的稅收調(diào)整,提出了一些初步建議。最后,指出一個(gè)合理、明確和簡便,并能體現(xiàn)雙方稅收權(quán)利與義務(wù)的稅收制度,應(yīng)該成為稅收調(diào)整的方向。
[Abstract]:Starting from the Tao Ji, this paper analyzes the basic forms and characteristics of the porcelain industry tax system in Jingdezhen in the Song and Yuan dynasties from the point of view of the taxation system and taxation of the porcelain industry. On the basis of this, the present situation of the ceramic industry in Jingdezhen is linked. This paper analyzes the relationship between the current government tax revenue and the characteristics of production and management in the ceramic industry. In view of the fact that the tax revenue of the ceramic industry can not fully reflect the vitality of the industry itself, we adjust the tax revenue in the development of the ceramic industry. Finally, it is pointed out that a reasonable, clear and simple tax system, which can reflect the tax rights and obligations of both sides, should be the direction of tax adjustment.
【作者單位】： 景德鎮(zhèn)當(dāng)代官窯研究院;
【分類號】：F426.721;F812.42
【正文快照】： 0引言《陶記》是研究景德鎮(zhèn)宋元時(shí)期制瓷手工業(yè)發(fā)展歷史的重要參考文獻(xiàn),研究宋元經(jīng)濟(jì)史和陶瓷史都經(jīng)常被引述[1]。針對《陶記》的研究,劉新園先生、熊廖先生和其他作者已從宋元景德鎮(zhèn)制瓷工藝、銷售市場和瓷業(yè)課稅進(jìn)行了諸多考證和推論[2,3],以上研究成果對我們理解《陶記》和，

本文編號：1471796