| 宋代商税法律制度探微 |
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| 引用本文： | 张保成. 宋代商税法律制度探微[J]. 贵州警官职业学院学报, 2002, 14(5): 43-44 |
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| 作者姓名： | 张保成 |
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| 作者单位： | 贵州警官职业学院,贵州,贵阳,550005 |
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| 摘 要： | 由于宋代商业经济的发展,宋政府从财政利益出发,对税务机构的设置、应税的商品品种、税率以及税官的法律责任都作了严格的规定。这些规定对于我们今天的经济、法治建设仍有一定的借鉴意义。
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| 关 键 词： | 宋代 税务 商税 法律制度 |
| 文章编号： | 1671-5195(2002)05-0043-02 |
| 修稿时间： | 2002-06-28 |
On the Legal System of Commerce and Tax in Song Dynasty |
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| ZHANG Bao-cheng. On the Legal System of Commerce and Tax in Song Dynasty[J]. Journal of Guizhou Police Officer Vocational College, 2002, 14(5): 43-44 |
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| Authors: | ZHANG Bao-cheng |
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| Affiliation: | ZHANG Bao-cheng |
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| Abstract: | Because of the development of commercial economy in Song Dynasty,the government strictly stipulated the setting up of tax authorities,the items being taxed,tax rate and the legal responsibilities of tax offi cials,which can be used for reference in today's economic and legal construction. |
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| Keywords: | Song Dynasty tax legal system of commerce and tax |
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