中世纪英国的土地税

发布时间：2018-01-18 12:15

本文关键词：中世纪英国的土地税　出处：《山东大学》2007年硕士论文　论文类型：学位论文

【摘要】： 英国中世纪的土地税属于刚刚起源的英国国税的一种，同时又属于加征于土地之上的一种直接税。土地税是英国中世纪最早的一种国税形式，并且在英国中世纪的历史上存在了相当长的时间，它的征收历史可追溯于盎格鲁-萨克逊早期的自由民向国王缴纳的食品地租，后期才逐渐发展成为以丹麦金和卡鲁卡奇两种形式为主的相对更为正规的国家土地税。它对于当时国家的政治、经济以及社会生活各方面都有着显著和深远的影响。本文参考了大量历史文献，，从中搜集了本文所需相关资料，运用了比较、归纳及推理等历史研究方法，涉及到历史学、经济学、文献学等学科，全力解决土地税的问题。正文共包括三个部分。第一部分介绍了由丹麦金到卡鲁卡奇的土地税发展演变历程。丹麦金最初为盎格鲁-萨克逊人所遭受的丹麦人的抢掠，而后期逐渐成为国王增加收入的一种税收手段。而卡鲁卡奇则属于丹麦金的另一种延续。第二部分概述了土地税的征收体制和征收机构。英国中世纪的社会存在着两种组织形式，庄园组织和郡-百户区-村三级行政体制。这两种形式错综复杂地盘结在中世纪英国的土壤上，造成国家征收土地税变得困难重重。而土地税的征收机构经历了由国王内廷性质的宫室和国库发展到了具有国家性质的财政署，这也标志着英国中世纪的财政水平发展到了一定的高度。第三部分分析了其消亡的历史原因并总结了土地税的特征。土地税的消亡有其历史的必然性，本文分别从土地本身因素、土地财富观念、特殊历史背景等方面进行了解析。与中国的土地税相比较则得出了英国中世纪土地税的几大特征：不稳定性、征收额少、征收机制不健全以及受外来因素影响较大等等。而与英国国内的其他税收相比，我们又可以看到它产生时间较早但征收面较窄等等特征。英国的土地税既有着当时西欧税收的一些普遍特征，又有着因其强大的王权而表现出来的不同的面貌。因而研究英国中世纪的土地税具有更加重大的意义。
[Abstract]:The land tax of the Middle Ages in England belongs to one of the newly originated British taxes, and at the same time it belongs to a kind of direct tax imposed on the land. Land tax is the earliest form of national tax in the Middle Ages in England. And it existed for a long time in the medieval history of England, its collection history can be traced back to the early Anglo-Saxon people paid to the king of food rent. It was not until later that it developed into a relatively more formal national land tax, mainly in the form of King Denmark and Carous Kachi. It was about the politics of the country at that time. All aspects of economic and social life have a significant and far-reaching impact. This paper refers to a large number of historical documents, from which to collect the relevant information needed in this paper, the use of comparison, induction and reasoning and other historical research methods, involving history, economics, philology and other disciplines. Fully solve the land tax problem. The text consists of three parts. The first part introduces the evolution of land tax from the Danish King to Carous Karch. The Danish King was initially plundered by the Danes by the Anglo-Saxons. Later on, it became a tax measure for the king to increase his income. Carous Kach was another extension of the Danish King. The second part summarizes the collection system and organization of land tax. There are two forms of organization in medieval England. Manor organizations and county-district-village three-tier administrative system. These two forms of complex territory in the soil of medieval England. It was difficult for the state to collect the land tax, and the collection institution of the land tax experienced the development from the palace and treasury of the king to the treasury with the nature of the state. This also marks the British medieval financial level to a certain height. The third part analyzes the historical reasons of its demise and summarizes the characteristics of land tax. The extinction of land tax has its historical inevitability. Compared with the land tax in China, the paper concludes several characteristics of the land tax in the Middle Ages: instability, small amount of land tax. The collection mechanism is imperfect and influenced by external factors, etc. Compared with other domestic taxes in Britain, we can see the characteristics of its earlier generation time but narrower scope of collection and so on. The land tax in England had some common features of tax in western Europe at that time, and it also had different features because of its powerful Wang Quan, so the study of land tax in the Middle Ages in England has more significance.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：K561.3

【引证文献】