| 明朝芜湖榷关法制研究 |
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| 引用本文： | 姚国艳.明朝芜湖榷关法制研究[J].安徽师范大学学报(人文社会科学版),2008,36(6). |
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| 作者姓名： | 姚国艳 |
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| 作者单位： | 中国政法大学,北京,100088 |
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| 摘 要： | 榷关税收在明朝的商业税收中占有重要地位,芜湖榷关对明朝税收有重要意义.明朝对芜湖榷关的机构、编制、职责,以及税收形式、原则、程序等均有明确的法律规定.芜湖榷关法制具有法律渊源多样化、法律规范细致详密、榷关官员行政自由裁量权较大等特点.
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| 关 键 词： | 明朝 芜湖 榷关 法制 |
Research on Ming's Queguan Leagal System in Wuhu Region |
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| YAO Guo-yan.Research on Ming's Queguan Leagal System in Wuhu Region[J].Journal of Anhui Normal University(Humanities and Social Sciences),2008,36(6). |
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| Authors: | YAO Guo-yan |
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| Institution: | YAO Guo-yan (China University of Political Science , Law,Beijing 100088) |
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| Abstract: | Queguan tax plays a very important role in Ming's commercial tax system,and Wuhu Queguan is very important for Ming's taxes,Wuhu Queguan,such as its agencies,its staffing and their responsibili- ties,its tax principles and procedures,is all regulated in explicit legal rules.It has such characteristics as follows:diversification of sources,detailed laws and regulations,and much freedom in administrative dis- cretion of the officials. |
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| Keywords: | Ming Dynasty Wuhu region Queguan legal system |
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