从《陶记》看税制对景德镇瓷业发展的影响

发布时间：2018-01-28 23:05

  本文关键词： 陶记 景德镇 税收制度 陶瓷产业　出处：《中国陶瓷》2015年03期 　论文类型：期刊论文

【摘要】：从《陶记》出发,以瓷业税制和税收问题为切入点,分析宋元时期景德镇瓷业税制的基本形式和特点。以此为基础,联系景德镇陶瓷产业的现状,分析当前陶瓷产业中的政府税收与生产经营特点之间的关系,针对陶瓷产业税收不能充分反映产业自身的活力问题,我们对陶瓷产业发展中的税收调整,提出了一些初步建议。最后,指出一个合理、明确和简便,并能体现双方税收权利与义务的税收制度,应该成为税收调整的方向。
[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.
【作者单位】： 景德镇当代官窑研究院;
【分类号】：F426.721;F812.42
【正文快照】： 0引言《陶记》是研究景德镇宋元时期制瓷手工业发展历史的重要参考文献,研究宋元经济史和陶瓷史都经常被引述[1]。针对《陶记》的研究,刘新园先生、熊廖先生和其他作者已从宋元景德镇制瓷工艺、销售市场和瓷业课税进行了诸多考证和推论[2,3],以上研究成果对我们理解《陶记》和，

本文编号：1471796