明清粤闽海商的贸易税收

The Foreign Trade Revenue of Sea-traders from Guangdong and Fujian Provinces in Ming and Qing Dynasties

明清时期 ,粤闽海商的海外贸易活动所承担的商业税收 ,包括国内征收与海外征收两大部分。国内部分 ,明清时期大体可以划分为两大类 ,一类为正常关税 ,或有从量税性质 ,按照海船容积载重量等作为计征标准 ,或有从价税性质 ,按不同商品价值价格征收不同的关税 ;一类为特殊关税 ,主要是地方政权及有关官员 ,巧立名目 ,征收各种特殊的商品附加税。总的发展方向是从过去的实物抽分为主逐步过渡到以货币征收为主。而海外征收的商业税 ,不同国家地区 ,不同时期 ,则有不同的税制 ,主要实行比例税率或定额税率两类 ,总的发展趋势表现为税率不断提高。明清时期粤闽海商的外贸商业税收 。

During the Ming and Qing dynasties, the commercial duties imposed on the Cantonese and Fukienese marine merchants for their overseas trading activities were levied twice, domestically as well as overseas. The domestic part of duties could be roughly classified as two categories. The first one was normal duties, and some of which were levied according to the taxable deadweight capacity of the ship, with a character of specific duties, some of which were levied according to the prices or values of different goods respectively, with a character of ad valorem duties. The second one was special duties, which were mainly levied by local governments or officials concerned in the name of various additional taxes under all sorts of pretexts. A general trend was the transition from duties paid in kind to paiy in money. The tax systems abroad were different in different countries or regions during different periods, two main forms of which were proportional duty and duty quota. The general trend was that the duty-rate rose constantly. The foreign trade duties imposed on the Cantonese and Fukienese marine merchants during Ming and Qing dynasty reflected the political and economical situations at home and abroad at that time, as well as the historical status of the Cantonese and Fukienese marine merchants in both domestic and international markets.