| 王莽的“所得”课税思想初探 |
| |
| 引用本文： | 任丽伟,马也坤.王莽的“所得”课税思想初探[J].沈阳教育学院学报,2011(4):75-78. |
| |
| 作者姓名： | 任丽伟 马也坤 |
| |
| 作者单位： | 1. 沈阳大学新民师范学院,辽宁沈阳,110300
2. 长煦信息技术咨询（上海）有限公司政府企业部,上海,200050 |
| |
| 摘 要： | 通过对王莽经济改革中五均赊贷、对名山大泽的征课及酒专卖制度的分析,说明王莽所课之税确为所得税。同时对这种＂所得＂课税思想不能为后世所用的原因进行了剖析,为今天的所得税课征提供借鉴。
|
| 关 键 词： | 王莽 赊贷制度 五均制度 所得课税 |
A Tentative Study on Wang Mang's Idea of Income Taxation |
| |
| REN Li-wei,MA Ye-kun.A Tentative Study on Wang Mang's Idea of Income Taxation[J].Journal of Shenyang College of Education,2011(4):75-78. |
| |
| Authors: | REN Li-wei MA Ye-kun |
| |
| Institution: | REN Li-wei1,MA Ye-kun2(1.Xinmin Normal College,Shenyang University,Shenyang 110300,China,2.Department of Government and Enterprise,Changxun Information Technology Consultant Co.Ltd.Shanghai 200050,China) |
| |
| Abstract: | Wang Mang's policy of average prices of the five cities and buying on credit and loan,taxation of mountains and rivers as well as the wine monopoly policy in the economic reform are analyzed.It is pointed out that the tax that Wang Mang collects is income tax.The reasons why this idea of income taxation can't be adopted by later generations are discussed,giving some enlightenment to contemporary income taxation. |
| |
| Keywords: | Wang Mang policy of credit and loan policy of average prices of the five cities income taxation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
