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The Research On Commercial Tax Legal System In Song Dynasty

Posted on:2011-10-17Degree:MasterType:Thesis
Country:ChinaCandidate:X F DengFull Text:PDF
GTID:2166330332473740Subject:Legal history
Abstract/Summary:PDF Full Text Request
Ancient Chinese commercial tax system originated from the western Zhou dynasty. Began from song dynasty, commercial tax plays a vital role in fiscal revenue. The commodity economy of Chinese feudal society has gotten a great development in song dynasty. Economic development led to diversity between social relations in song dynasty and former dynasties. One of the symbols of this diversity is the establishment of legal relationship of the commercial tax. After the levy of commercial tax in former dynasty, the ruler in song dynasty trying to standardize and institutionalize various act of levy of the commercial tax, and formulate the fundamental commercial tax law, namely the commercial tax code of song dynasty. Song dynasty lasted for more than 300 years in a weak domestic condition and internal disturbance and foreign aggression, all of this could not depart from the fiscal legal system of song dynasty, especially the establishment of a integrate commercial tax law system. With history as a mirror, the study of legal system of commercial tax in song dynasty still has significance to tax reform at present in China.This thesis can be divided into three parts.The first part is the introduction, including academic review, the existing problems and the topic of academic basis; it summarizes the research on commercial tax legal system in song dynasty through the academic review and expounds research limitations of commercial tax legal system of current scholars. The topic of academic basis is not only the discussion of feasibility for the object of study but also the historical background analysis.The second part is the main part (including chapter 2, chapter 3 and chapter 4). This paper arguing that there were fundamental commercial tax legislation, single legislation, legislative explanation and commercial tax supervisory legislation. in commercial tax legislation in song dynasty, summarizing the type of the commercial tax that set by the commercial tax law of song dynasty,analyzing the body the commercial tax law applied in song dynasty and the principle, institution of the commercial tax legal system and the establishment of supervisory legal system of the levy of commercial law, expounding the commercial tax legal system that set up in song dynasty, making readers of comprehensive understanding of the connotation and structure of commercial tax legal system of song dynastyThe third part is the evaluation for commercial tax legal system in song dynasty (including chapter 5 and epilogue). Under the comprehensive analysis of the song dynasty commercial tax legal system with modern law theory knowledge, the paper concludes the benefits and defect of the commercial tax legal system in song dynasty which has the most prosperous commodity economy as a feudal society. Finally, with the grasp of the commercial tax legal system, this paper carries on the overall evaluation.
Keywords/Search Tags:Song dynasty, commercial tax, commercial tax code, the levy of commercial tax, supervision of commercial tax, commercial tax legal system
PDF Full Text Request
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