明代税收法制变革研究
发布时间：2018-09-07 09:46
【摘要】：明代赋税制度是唐宋两税法与清代“地丁合一制”的古代封建社会赋税史的一个过渡阶段。明代税收制度以张居正财政改革为分界点,我们应该重视这向来惊天动地的财政改革,尤其是正处于社会动荡,制度转变,世界日益变化的16世纪明朝财政改革。本文论题即是以明代张居正财政改革前后的税收制度进行对比探索,比如这两种制度的实际开展状况,跟进效果以及产生的积极或消极影响,税法制度的研究是对明代政治制度以及社会经济的映照,并对我国当前社会制度的改革提供借鉴。本文正文共有六部分。第一部分:简要介绍本文的研究背景,目的及意义,同时梳理国内相关研究资料,从而确定主要的研究内容与方法。第二部分:分析明代前期的税收实施状况以及税收征收情况。第三部分:分析明代张居正税收制度改革情况,其指导思想、具体政策、成效及影响。第四部分:分析明末税制的基本情况以及经济结构的转变。第五部分:分析明代税收制度的研究结果对现代税收制度的借鉴作用。第六部分:总结本文。
[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.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：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.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D929
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