摘要
The grass and water tax implemented in Aisha banner is a kind of auxiliary tax,which plays a positive role in rational and compensated use of grassland,ecological protection,and increase of fiscal revenue.Based on the archives of Qing Dynasty and the Republic of China,this paper explores the special grass and water tax collected from nomads in neighboring areas,inland merchants and livestock of farmers living in the Banner.
The grass and water tax implemented in Aisha banner is a kind of auxiliary tax,which plays a positive role in rational and compensated use of grassland,ecological protection,and increase of fiscal revenue.Based on the archives of Qing Dynasty and the Republic of China,this paper explores the special grass and water tax collected from nomads in neighboring areas,inland merchants and livestock of farmers living in the Banner.
出处
《蒙古学研究（蒙文版）》
2021年第2期74-80,124,共8页
JOURNAL OF MONGOLIAN STUDIES
