1894—1914年俄国酒销售垄断的初衷及效果

发布时间：2018-01-23 18:56

本文关键词： 俄国酒垄断酗酒岁入　出处：《世界历史》2012年01期 　论文类型：期刊论文

【摘要】：俄国一直面临着既要保证税收又要减少酗酒的艰巨任务。俄国预算中酒税收入举足轻重;而俄国人酗酒成风,成为严重的社会问题。俄国为了保证稳定的酒税收入,交替运用国家垄断、包税制和消费税形式,其中酒垄断因简单易行和效果明显而历时最长。政府热衷于酒税收入的同时,也助长了酗酒。1894年财政大臣维特实施的酒销售垄断,名为解决酗酒问题和恢复良好民风,实为增加国家岁入。税收目标和社会目标实难两全,这是认识和评价此次酒销售垄断的关键所在;而数百年来俄罗斯人沿袭下来的饮酒习俗则是滋生酗酒的土壤,解决酗酒问题绝非一朝一夕之事。
[Abstract]:Russia has been faced with the difficult task of ensuring tax revenue and reducing alcoholism. Russian alcoholism became a serious social problem. In order to ensure a stable tax revenue, Russia alternately used state monopoly, package tax system and consumption tax form. The wine monopoly is the longest because of its simplicity and obvious effect. While the government is keen on the tax revenue, it also promotes alcoholism. In 1894, Chancellor of the Exchequer Victor implemented a monopoly on the sale of alcohol. To solve the problem of alcoholism and restore good folk customs, it is really difficult to increase the national revenue, tax target and social goal, which is the key to understand and evaluate the monopoly of liquor sales; The custom that Russians have inherited for centuries is a breeding ground for alcoholism, which cannot be solved overnight.
【作者单位】：吉林大学东北亚研究院;
【基金】：国家社科基金项目《1861—1917年俄国等级和阶级结构研究》(11BSS018) 吉林大学基本业务费哲社研究创新团队建设项目(2008TD005)的阶段性成果
【分类号】：F416.82;K512.5
【正文快照】： 从古至今,酗酒问题一直困扰着俄国,成为严重的社会问题。俄国为保证稳定的酒税收入,交替运用国家垄断、包税制和消费税形式,其中酒垄断因简单易行和效果明显而历时最长,1894年之前曾三次实行酒垄断。政府热衷于酒税收入而助长酗酒。1894—1914年俄国实施的酒销售垄断以增加国

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