中世纪英国关税体系

发布时间：2018-06-10 12:01

本文选题：关税 + 中世纪　；参考：《山东大学》2007年硕士论文

【摘要】： 关税在中世纪英国的发展从无到有，从小到大，成为中古英国后期税收的主要组成部分。它的起源发展确立，深深打上了中古英国社会经济政治的烙印。因此，对中古英国关税体系的研究，不仅可以让我们对英国中古税制进行更深入的探讨，更可以帮助我们更全面了解当时英国的经济和政治发展特点。本文立足于中世纪英国政治、经济的时代背景，以历史的眼光考察了中世纪英国关税。系统、辩证地论述了中世纪英国关税的起源、发展和体系的确立，力图构建一个完整的中古英国关税体系。本论文的主要观点和研究成果如下： 1、对中古英国关税起源进行了理论性探讨。本文在这方面地努力首先建立在前人研究成果之上，特别是赫尔(Hall)和格拉斯(Gras)两位学者的观点。赫尔的关税起源报酬理论，是学术界普遍流行的理论。但是格拉斯在深入研究原始资料的基础上，反对赫尔的报酬理论，提出了关税起源于货币费的观点。本文在第一部分主要通过对两种理论的总结概括，并结合史实，提出问题。 2、中古英国关税的发展。1275年议会对古关税的确认，标志着国家关税的确立。此后国家关税体系不断的发展完善，经过新关税，布匹关税和关税补助金的确立征收，，到中世纪末期时中古英国关税已经形成了一个完整的征收体系。中古英国关税从起源到完善，经历了几个不同的阶段。在每个阶段，中古英国关税都实现了不同的突破，这是当时各种势力斗争的结果，是当时政治经济大背景的反映。本文在第二部分就对此进行了总结论述。 3、中古英国关税的组织管理体系。随着关税的发展，它的管理体系也日臻完善。为了实现对关税的控制，英国政府从四个方面加强管理，这主要包括：海关机构的设立与完善，税收流程的规范，税款的管理与审计以及著名的集中地制度。通过这些机制，英国政府加强了国家的对关税的控制。中古英国的组织关税管理体系同时也反映了当时英国的国家管理体系。最后，本文进一步总结了中古英国关税发展确立的特点，对中古英国关税对现代关税体系的影响提出了自己的思考与见解。
[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.
【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】