摘要
1919年上海县屠宰税风波中,具有传统行业保护人意义的认商被追求包税利润的包税人所取代。这一事件反映了商人及商人团体在政权内卷化中的分化与无力。
In the slaughter tax agitation of Shanghai in 1919, tax farmers as protectors of traditional industries were replaced by those who sought tax-farming profits. This phenomenon reflected that merchants and trade associations became divided and feeble in state involution.
出处
《安庆师范学院学报（社会科学版）》
2013年第3期101-104,共4页
Journal of Anqing Teachers College(Social Science Edition)
关键词
认税制
认商
政权内卷化
屠宰税
tax-farm system
tax farmer
state involution
slaughter tax
