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楚国赋税制度综议 被引量:1
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作者 刘玉堂 《湖北大学学报(哲学社会科学版)》 CSSCI 北大核心 2002年第6期82-88,共7页
楚国的赋税制度,主要包括军赋、田税、地租、户口税和关市税等几种形式。楚国的军赋以加强国家军事实力为目的,田赋则以增强国家经济实力为旨归。楚国的地租制度一开始便与中原诸夏不尽相同,至战国中期已成为新兴地主阶级向农民转嫁自... 楚国的赋税制度,主要包括军赋、田税、地租、户口税和关市税等几种形式。楚国的军赋以加强国家军事实力为目的,田赋则以增强国家经济实力为旨归。楚国的地租制度一开始便与中原诸夏不尽相同,至战国中期已成为新兴地主阶级向农民转嫁自己沉重赋税负荷的重要手段。楚国的户口税是以户为征税单位,以口为收税标准。楚国关市税的特点是向巨商大贾倾斜,这是楚国为刺激商品经济的发展而采取的让利政策。 展开更多
关键词 楚国 军赋 地租 户口 关市税
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财税史演义
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作者 何必如 《四川财政》 1995年第8期57-57,共1页
财税史演义何必如第三十六回财税管理不断增强人民负担日益加重春秋战国历时五百多年,先后有几百个诸候国家和众多的国王,他们的情况各不相同.但有一点是一致的.就是十分重视自己的国力,说到底是综合财力。国家之间的战争,实际是... 财税史演义何必如第三十六回财税管理不断增强人民负担日益加重春秋战国历时五百多年,先后有几百个诸候国家和众多的国王,他们的情况各不相同.但有一点是一致的.就是十分重视自己的国力,说到底是综合财力。国家之间的战争,实际是综合财力的较量。一些大国的改革措施... 展开更多
关键词 春秋战国 关市税 管理 主要收入来源 商鞅变法 手工业和商业 抑商政策 财政官员 改革措施
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Cross-Subsidy in Electricity Tariffs in China
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作者 Qi Fang Wei Bin +2 位作者 Zhang Lizi Liu Wei Li Yuanzhuo 《Electricity》 2011年第2期14-18,共5页
With the incessant development of power market reform,the existing cross-subsidy in electricity tariffs has become a critical problem in China's power industry development.On the basis of the theories of cross-sub... With the incessant development of power market reform,the existing cross-subsidy in electricity tariffs has become a critical problem in China's power industry development.On the basis of the theories of cross-subsidy and electricity universal service,the authors take foreign countries' experience as reference to design several solutions to cross-subsidies in electricity tariffs in different phases of China's power industry development.Furthermore,the application and implementation of these solutions are analyzed in this paper. 展开更多
关键词 power market reform electricity tariff cross-subsidy electricity universal service
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The Impact of Agricultural Import Tariff on Economic Growth: Evidence From Mercosur Countries
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作者 Yuri N. Moseykin Irina V. Levchenko 《Chinese Business Review》 2014年第3期137-153,共17页
This research paper attempts to determine the relationship between agricultural import tariff and economic growth of Mercosur countries over the period 1996-2007 using regression analysis as well as evaluates the gain... This research paper attempts to determine the relationship between agricultural import tariff and economic growth of Mercosur countries over the period 1996-2007 using regression analysis as well as evaluates the gains and losses from the group's trade policy over the same period. The introductory part of this paper focuses on the dynamics of changes in economic growth, trade, and import tariff of these countries over the last two decades. The results of the performed regression analysis of panel data suggest that trade liberalization has a quantitatively significant positive effect on growth. By using the coefficient estimates on tariff, the authors perform a quantitative evaluation of gains and losses from trade policy, for which tariff measures to trade (imports) are used as a proxy. 展开更多
关键词 MERCOSUR economic growth TRADE import tariff panel data regression
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Tariff Policy of the Logistics System of the Public Transport of the City
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作者 Levan Sabauri 《Journal of Modern Accounting and Auditing》 2016年第3期178-181,共4页
The article discusses the important part of the tariff policy of transportation of passengers by public transport, which plays a significant role in the formation of a general transportation tariff. The recommendation... The article discusses the important part of the tariff policy of transportation of passengers by public transport, which plays a significant role in the formation of a general transportation tariff. The recommendations, given in the article, are mainly related to a Georgian example which may also be applicable to other countries, especially considering that in the process of preparation of the article, the current situation at the post-soviet states (Russia, the Ukraine, and Belarus) was also examined and taken into account, and the presented methodology is a combined version of that experience. 展开更多
关键词 tariff policy METHODOLOGY profitability of transportation
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我国历代关税述略(一)
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作者 蔡渭洲 《中国海关》 北大核心 1995年第10期49-50,共2页
征收关税是海关主要任务之一。关税的征收减免,和国计民生关系密切,但它在各个历史时期起的作用是很不相同的。限于篇幅,本文主要对关税的财政作用作一简略介绍。 一、古代关税 我国是世界文明古国,海关和关税的历史都悠久。据《周礼》... 征收关税是海关主要任务之一。关税的征收减免,和国计民生关系密切,但它在各个历史时期起的作用是很不相同的。限于篇幅,本文主要对关税的财政作用作一简略介绍。 一、古代关税 我国是世界文明古国,海关和关税的历史都悠久。据《周礼》、《孟子》等古籍记载,早在三千年前的西周。 展开更多
关键词 征收关 财政作用 财政收入 关市税 历史时期 市舶 清政府 经济发展 粤海关 古籍记载
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楚国的法制与经济
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作者 陈绍辉 《楚天主人》 2014年第7期50-51,共2页
同中原各国相比,春秋战国时期的楚国是一个比较重视法治的国家。楚国不仅建立了一套相对完善的法律体系,而且相应地建立了一套严格的司法制度。更为重要的是,在整个社会形成了一个良好的法治观念。楚国的法律具体起源于何时,后人很难说... 同中原各国相比,春秋战国时期的楚国是一个比较重视法治的国家。楚国不仅建立了一套相对完善的法律体系,而且相应地建立了一套严格的司法制度。更为重要的是,在整个社会形成了一个良好的法治观念。楚国的法律具体起源于何时,后人很难说清。但可以肯定的是在楚武王正式立国时,楚国的法律业已成形。从法律的表现形式上看,楚国法律由不成文法和成文法两大种类构成。春秋之前,不成文法一支独秀; 展开更多
关键词 法制与经济 种类构成 法治观念 武王 战国中期 关市税 土地所有制 一支独秀 赏田 私有土地
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