| 清末华洋货物出厂税的筹议和征收 |
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| 引用本文： | 陈勇.清末华洋货物出厂税的筹议和征收[J].历史教学(高校版),2011(7). |
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| 作者姓名： | 陈勇 |
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| 作者单位： | 安徽大学经济学院; |
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| 摘 要： | 货物出厂税在清末开始筹议和征收,但具体征办情况较为复杂。甲午之前,晚清政府即开始对国内洋务企业征收这种出厂税,税率为5%。《马关条约》签订后,外商获得在华开设工厂的权利,晚清政府为谋抵制,筹议也对在华外企征收出厂税,并且华洋一律,税率均提高至10%,但没有成功,实际税率仍按5%执行。出厂税征收的曲折过程表明,我国近代税制备受列强操纵,带有典型的半殖民地特征。
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| 关 键 词： | 晚清 机制品 出厂税 税收筹划 |
On Planning and Levying the Factory Tax in the Late Qing Dynasty |
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| Abstract: | Factory tax begin to be planned and levied in late Qing.But the specific levying circumstance is more complex.Before the Sino-Japanese War of 1894~1895,Late Qing government begin to levy this factory tax on domestic YangWu enterprises and its rate is 5%.After Treaty of Shimonoseki is signed,Foreign merchants begin to acquire the right of establishing factories in China.In order to boycott this,Late Qing government decide to raise factory tax rate to 10%,not only to foreign merchants but also to domestic ent... |
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| Keywords: | The late Qing Dynasty Machine-Made Products Factory Tax Tax Planning |
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