| 宋代税收监督制度及其对当代的影响 |
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| 引用本文： | 郑志强,方宝璋.宋代税收监督制度及其对当代的影响[J].闽江学院学报,2006,27(6):29-33. |
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| 作者姓名： | 郑志强 方宝璋 |
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| 作者单位： | 1. 福州闽江学院管理学系,福建,福州,350000
2. 江西财经大学会计学院,江西,南昌,330013 |
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| 摘 要： | 宋代建立了一套完整的税收监督制度体系,包括事前、事中和事后的税收监督。其中事前监督主要是对民赋簿籍的记录,以保证税赋的合理性；事中监督主要包括对完税凭证、税收帐簿的记录；事后监督主要包括官员对税收的报告和对官员税赋征收的考核。这些税收征管制度对我们健全帐簿管理方法,完善凭证防伪措施,防范小金库及严格官吏考核制度都有重要的借鉴意义。
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| 关 键 词： | 宋代 税收 监督 影响 |
| 文章编号： | 1009-7821（2006）06-029-05 |
| 收稿时间： | 2006-09-24 |
| 修稿时间： | 2006年9月24日 |
On Tax Revenue Regulations of Sung Dynasty and their Influence on the Present Age |
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| ZHENG Zhi-qiang,FANG Bao-zhang.On Tax Revenue Regulations of Sung Dynasty and their Influence on the Present Age[J].Journal of Minjiang University,2006,27(6):29-33. |
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| Authors: | ZHENG Zhi-qiang FANG Bao-zhang |
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| Abstract: | Tax revenue of Sung dynasty played an important role in maintaining its public financial balance.Sung dynasty set up a system which included three kind of regulation,such as pre-tax regulation,in-tax regulation,after-tax regulation. The pre-tax regulation paid more importance to the record of account book so that it can keep the reasonable tax.In-tax regulation mainly kept tax record certificate and tax account book while after-tax regulation mainly included the official's re- port on tax and inspection on the official's duty on tax.At the same time,the after-tax regulation became the basis of pre- tax regulation.These more scientific tax revenue collection systems have effectively maintained its huge financial expenditure, so the government should learn a lot from the tax revenue collection of Sung dynasty. |
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| Keywords: | tax revenue regulation influence Sung dynasty |
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