元代商税务机构及税官研究

发布时间：2018-05-17 00:14

本文选题：元朝 + 税务机构　；参考：《西北师范大学》2008年硕士论文

【摘要】： 元朝是中国封建社会史上,商业空前繁荣的朝代,其独树一帜的管理模式,为中国数千年历史的发展注入了新鲜的血液,积极地采用汉法与有效的保持其传统的游牧民族的管理模式,为中国在政治、经济、军事等管理体制的发展起到了承上启下的重要的作用。本文主要通过论述元代税务机构、税官的职能,一方面对元代税务机构发展、设置、分布以及税官的选用、管理等作了详细的论述,另一方面,讨论了元代税务机构、税官的征税任务、征税对象、税种等,旨在让读者了解元代完善的税务体制对市场的影响和对元代商业发展的积极作用。
[Abstract]:The Yuan Dynasty was a period of unprecedented prosperity of commerce in the history of Chinese feudal society. Its unique management model injected fresh blood into the development of Chinese history for thousands of years. The active use of Han and France and the effective maintenance of its traditional nomadic management model has played an important role in the development of China's political, economic, military and other management systems. This paper mainly discusses the functions of tax agencies and tax officials in Yuan Dynasty. On the one hand, it discusses the development, establishment, distribution, selection and management of tax officials in Yuan Dynasty. On the other hand, it discusses the tax agencies of Yuan Dynasty. The purpose of the tax officer's duty, object and type of taxation is to make readers understand the influence of the perfect tax system on the market and the positive effect on the commercial development of the Yuan Dynasty.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F812.9;K247

【参考文献】