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明清时期的芜湖榷关
引用本文:陈联.明清时期的芜湖榷关[J].安徽师范大学学报(人文社会科学版),2000,28(1):133-137.
作者姓名:陈联
作者单位:安徽师范大学历史系,安徽芜湖 241000
摘    要:芜湖榷关是在明中叶后商品流通,特别是沿长江的东西贸易迅速发展的背景下,因芜湖具有良好的交通条件而设立。芜湖榷关在税则上有独特之处,征税范围逐步扩大。其税收增长迅速,在明末清初时曾居诸关之首,具有重要的财政意义。

关 键 词:明清  芜湖  榷关  税则  财政收入
文章编号:1001-2435(2000)01-0133-05
修稿时间:1999年3月20日

A study of Wuhu trade customs in the Ming and Qing dynasties
CHEN Lian.A study of Wuhu trade customs in the Ming and Qing dynasties[J].Journal of Anhui Normal University(Humanities and Social Sciences),2000,28(1):133-137.
Authors:CHEN Lian
Abstract:Wuhu Trade Customs was established after the Mid - Ming Dynasty against the background of the development of commodity circulations and long - distance trade along the Yangtze River as well as the convenient transport facilities of Wuhu. Wuhu Trade Customs had unique characteristics and its range of taxation was expanded gradually. Its tax revenue increased rapidly, and was at the top of all the trade customs in China between the end of Ming Dynasty and the beginning of Qing Dynasty.It had profound significance in public finance.
Keywords:ming and qing dynastics  Wuhu  trade customs  system  of taxation  financial revenue  
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