本文選題：關稅 + 中世紀　； 參考：《山東大學》2007年碩士論文

【摘要】： 關稅在中世紀英國的發(fā)展從無到有，從小到大，成為中古英國后期稅收的主要組成部分。它的起源發(fā)展確立，深深打上了中古英國社會經濟政治的烙印。因此，對中古英國關稅體系的研究，不僅可以讓我們對英國中古稅制進行更深入的探討，更可以幫助我們更全面了解當時英國的經濟和政治發(fā)展特點。 本文立足于中世紀英國政治、經濟的時代背景，以歷史的眼光考察了中世紀英國關稅。系統(tǒng)、辯證地論述了中世紀英國關稅的起源、發(fā)展和體系的確立，力圖構建一個完整的中古英國關稅體系。 本論文的主要觀點和研究成果如下： 1、對中古英國關稅起源進行了理論性探討。本文在這方面地努力首先建立在前人研究成果之上，特別是赫爾(Hall)和格拉斯(Gras)兩位學者的觀點。赫爾的關稅起源報酬理論，是學術界普遍流行的理論。但是格拉斯在深入研究原始資料的基礎上，反對赫爾的報酬理論，提出了關稅起源于貨幣費的觀點。本文在第一部分主要通過對兩種理論的總結概括，并結合史實，提出問題。 2、中古英國關稅的發(fā)展。1275年議會對古關稅的確認，標志著國家關稅的確立。此后國家關稅體系不斷的發(fā)展完善，經過新關稅，布匹關稅和關稅補助金的確立征收，，到中世紀末期時中古英國關稅已經形成了一個完整的征收體系。中古英國關稅從起源到完善，經歷了幾個不同的階段。在每個階段，中古英國關稅都實現了不同的突破，這是當時各種勢力斗爭的結果，是當時政治經濟大背景的反映。本文在第二部分就對此進行了總結論述。 3、中古英國關稅的組織管理體系。隨著關稅的發(fā)展，它的管理體系也日臻完善。為了實現對關稅的控制，英國政府從四個方面加強管理，這主要包括：海關機構的設立與完善，稅收流程的規(guī)范，稅款的管理與審計以及著名的集中地制度。通過這些機制，英國政府加強了國家的對關稅的控制。中古英國的組織關稅管理體系同時也反映了當時英國的國家管理體系。 最后，本文進一步總結了中古英國關稅發(fā)展確立的特點，對中古英國關稅對現代關稅體系的影響提出了自己的思考與見解。
[Abstract]:The development of tariff in medieval England, from small to large, became the main part of the tax revenue in the later period of Middle England. Its origin and development was established and deeply marked by the social economy and politics of middle-ancient England. Therefore, the study of the Sino-British tariff system can not only allow us to conduct a more in-depth discussion on the medieval British tax system, This paper, based on the background of medieval British politics and economy, examines the medieval British tariff from the perspective of history. Systematically, dialectically, the origin, development and establishment of British tariff in the Middle Ages are discussed. The main viewpoints and research results of this paper are as follows: 1. The origin of British tariff in middle ancient times is discussed theoretically. This paper first builds on the previous research achievements, especially the viewpoints of two scholars, Halland Halland Gras. Hull's theory of the origin of tariff compensation is a popular theory in academic circles. However, on the basis of in-depth study of the original materials, Grass objected to Hull's compensation theory and put forward the viewpoint that tariffs originated from money charges. In the first part, the author summarizes the two theories and puts forward some questions. 2. The development of British tariff in middle ancient times. The confirmation of ancient tariff by Parliament in 1275 marks the establishment of national tariff. Since then, the national tariff system has been continuously developed and perfected. Through the establishment and collection of new tariffs, cloth tariffs and tariff subsidies, by the end of the Middle Ages the British tariff system had formed a complete collection system. Middle-ancient British tariff went through several different stages from its origin to perfection. In each stage, different breakthroughs were made in British tariff, which was the result of the struggle of various forces at that time and the reflection of the political and economic background at that time. In the second part, this paper summarizes and discusses this. 3. Middle-ancient British tariff organization and management system. With the development of tariff, its management system is becoming more and more perfect. In order to control the tariff, the British government strengthens the management from four aspects, which mainly include the establishment and perfection of the customs institution, the standardization of the tax process, the management and audit of the tax and the famous centralized place system. Through these mechanisms, the British government strengthened the country's control over tariffs. At the same time, the organization tariff management system of the Middle Ancient Britain also reflects the British national management system at that time. Finally, this paper further summarizes the characteristics of the establishment of the Middle Ancient British tariff development. This paper puts forward some thoughts and opinions on the influence of British tariff on the modern tariff system.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：K561.3

【引證文獻】

相關碩士學位論文 前1條

1 劉昀;14-17世紀中英財政收入與支出結構比較研究[D];東北師范大學;2011年

本文編號：2003153