试论清季当税制度

Try to discuss qing dynasty season when tax system

中国典当业历史悠久,其典当交易行为最早始于封建社会初期。典当机构,即当铺或典当行则最早产生于南北朝时期,具有寄存、易物换钱、借贷的社会功能。自清朝开国以来,虽农业经济仍处于主导地位,但随着商品交易行为的发生,商品经济的勃兴亦不容忽视。清朝政府的经济统制和商品经济为典当行业开拓了市场空间,优化了典当机构的交易行为,当税则应运而生,同时,当税的缴纳也催生了一套与其他税种不同的当税制度。当税肇兴于于明代,至清代达到高涨。在清季当税制度的产生、变革中探究清季以来税收制度的社会性和时代性,反观典当行为人的心理境况,剖析典当行或当铺的发展沿革、脉络,具有重要的历史意义和现实意义。

The pawn trade in China has a long history.Pawn institutions,namely pawnshops or pawnshops,were first created in the southern and northern dynasties,with the social functions of deposit,barter for money and borrowing.Since the founding of the qing dynasty,although the agricultural economy is still in the dominant position,but with the occurrence of commodity trading behavior,the prosperity of commodity economy can not be ignored.The economic control and commodity economy of the qing government opened up market space for the pawn industry and optimized the transaction behavior of the pawn institutions.As a result,the tax rules came into being.At the same time,the payment of tax also gave birth to a different tax system from other taxes.When the tax rise in the Ming dynasty,to the qing dynasty to reach high.It is of great historical and practical significance to explore the sociality and era of the tax system since the qing dynasty in the generation and reform of the tax system in the qing dynasty,review the psychological situation of the pawnbrokers,and analyze the development and evolution of the pawnshop or pawnshop.