| 明代"门摊课"考 |
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| 引用本文： | 颜广文.明代"门摊课"考[J].广东教育学院学报,2006,26(2):94-98. |
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| 作者姓名： | 颜广文 |
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| 作者单位： | 华南师范大学历史文化学院,广东广州510631 |
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| 摘 要： | 明代门摊课是明朝政府向商铺经营者征收的一种定额营业税。门摊课自始至终通行于有明一朝。嘉靖至万历年间，江南地区实行以门摊课为中心的税制改革，把按营业额比率而定的商税并入到定额营业税的门摊课中，实现了两税合征。这次税制改革，既减轻了商人负担，又确保了国家的营业税收入，是中国古代税制改革一次较为成功的范例。
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| 关 键 词： | 明朝 商业 营业税 税制改革 |
| 文章编号： | 1007-8754(2006)02-0094-05 |
| 收稿时间： | 03 1 2006 12:00AM |
| 修稿时间： | 2006年3月1日 |
Textual Criticism of Man-Tan Tax in Ming Dynasty |
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| YAN Guang-wen.Textual Criticism of Man-Tan Tax in Ming Dynasty[J].Journal of Guangdong Education Institute,2006,26(2):94-98. |
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| Authors: | YAN Guang-wen |
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| Abstract: | Man-Tan was a natural quota of business tax,which was levied by Ming government from shop managers,and it went through Min dynasty.In the period between Jiajing and Wanli,there was a wide reform which centered in Man-Tan tax in Jiangnan area.It combined the proportional business tax according to turnover with the quota Man-Tan tax and realized a joint collection of two kinds of taxes.This reform was quite a good and successful example in the history of Chinese taxation reform.It lightened the burden of merchants and ensured the income of government's business tax. |
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| Keywords: | Ming Dynasty trade business tax taxation reform |
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